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Preliminary Operating Budget FY17-18
City of Euless Preliminary Annual Operating Budget Fiscal Year 2017-2018 �- 201 N. Ector Drive, Euless, TX 76039 www.eulesstx.gov CITY OF EUI SS FISCAL YEAR 2017-2018 LINDA MARTIN, MAYOR Tim Stinneford, Council Member - Place One Jeremy Tompkins, Council Member - Place Two Eddie Price, Council Member - Place Three, Mayor Pro Tem Linda Eilenfeldt, Council Member - Place Four Harry Zimmer, Council Member - Place Five Perry Bynum, Council Member - Place Six Loretta Getchell, City Manager Bob Freeman, Deputy City Manager Chris Barker, Assistant City Manager M TABLE OF CONTENTS PROPOSED BUDGET TITLE PAGE BUDGET MESSAGE Letter...............................................................................................................................................................................................1 Executive Summary, General Fund.................................................................................................................................... 7 Executive Summary, Water& Wastewater Fund.......................................................................................................8 Executive Summary, Car Rental Fund.............................................................................................................................. 9 Fund Balance Summary, General & Internal Service Funds...............................................................................10 Fund Balance Summary, Special Revenue Funds.............................................................................................11-12 Fund Balance Summary, Enterprise Funds................................................................................................................13 Fund Balance Summary, Debt Service Funds............................................................................................................14 Fund Balance Summary, Reserve Funds......................................................................................................................15 ESTIMATED REVENUES & PROPOSED EXPENSE WhereDoes the Money Come From?.............................................................................................................................16 WhereDoes the Money Go? . ............................................................................................................................................... 17 GeneralFund Revenues........................................................................................................................................................18 TaxRate Scenarios.................................................................................................................................................................19 GeneralFund Expenditures................................................................................................................................................20 Water& Wastewater Revenues.......................................................................................................................................21 Water& Wastewater Expenditures...............................................................................................................................22 All Other Enterprise Operating Funds..........................................................................................................................23 SpecialRevenue Operating Funds...........................................................................................................................24-25 InternalService Operating Funds................................................................................................................................... 26 DebtService Operating Funds..........................................................................................................................................27 PersonnelCounts....................................................................................................................................................................28 BOND INDEBTEDNESS Schedule of Outstanding and Proposed Bond Indebtedness...............................................................................29 CAPITAL EXPENSES & FUNDING Capital & Supplemental Requests by Fund.......................................................................................................... 30-32 CAPITAL PROJECTS WITHIN NEXT FIVE YEARS Please see under separate cover of Capital Improvements Program Fiscal Year 2017-2018 SUPPLEMENTARY INFORMATION TABLE OF CONTENTS INTRODUCTION................................................................................................................................................................. TAB 1 OrganizationalChart...........................................................................................................................................................1-1 BudgetProcess........................................................................................................................................................................1-2 BudgetSchedule.....................................................................................................................................................................1-5 ExcerptfromCharter...........................................................................................................................................................1-6 FiscalPolicies..........................................................................................................................................................................1-8 �.� GENERAL FUND, REVENUES & EXPENDITURES.......................................................................................................... TAB 2 GeneralFund Revenues.......................................................................................................................................................2-1 GeneralFund Revenue Assumptions.............................................................................................................................2-2 GeneralFund Multi-YearAnalysis.................................................................................................................................2-3 GeneralFund Expenditures...............................................................................................................................................2-4 Property Taxes, Proposed Fund Distribution...........................................................................................................2-5 PropertyTax Revenues.......................................................................................................................................................2-6 10 General Sales Tax Summary of Revenues.............................................................................................................2-7 V4¢Additional Sales Tax Summary of Revenues......................................................................................................2-8 FranchiseFee Summary .....................................................................................................................................................2-9 MunicipalCourt Revenues..............................................................................................................................................2-10 Municipal Court, Case Volume Analysis...................................................................................................................2-11 DevelopmentRevenue Summary .................................................................................................................................2-12 AmbulanceRevenue Summary .....................................................................................................................................2-13 Betterment Fund Contributions & Expenditures .......................................... ....................................................... 2-14 1-1 WATER & WASTEWATER FUND, REVENUES & EXPENDITURES.............................................................................. TAB 3 Water& Wastewater Revenues......................................................................................................................................3-1 Water & Wastewater Revenue Assumptions............................................................................................................3-2 Water& Wastewater Expenditures..............................................................................................................................3-3 WaterService Rates.............................................................................................................................................................3-4 WastewaterService Rates.................................................................................................................................................3-5 UtilityRate History ...............................................................................................................................................................3-6 OTHER FUNDS, REVENUES & EXPENDITURES............................................................................................................ TAB 4 AllOther Enterprise Operating Funds.........................................................................................................................4-1 SpecialRevenue Operating Funds .................. ............................................................................................................... 4-2 Short -Term Motor Vehicle Rental Tax.........................................................................................................................4-4 Half Cent EDC Sales Tax Summary of Revenues......................................................................................................4-5 Quarter Cent CCPD Sales Tax Summary of Revenues...........................................................................................4-6 InternalService Operating Funds..................................................................................................................................4-7 Insuranceand Benefits, CYTD..........................................................................................................................................4-8 Risk Management & Workers Comp, CYTD...............................................................................................................4-9 DebtService Operating Funds......................................................................................................................................4-10 CAPITAL, INFRASTRUCTURE PLANS & FLEET..............................................................................................................TAB 5 Capital & Supplemental Requests by Fund................................................................................................................5-1 Capital & Supplemental Requests by Department.................................................................................................5-4 FY2017-18 Infrastructure Plan.......................................................................................................................................5-7 Memo, Projected Equipment Replacement Fund....................................................................................................5-8 FleetTransfers..................................................................................................................................................................... 5-9 ProposedFleet Purchases...............................................................................................................................................5-10 DEBT.................................................................................................................................................................................. TAB 6 Schedule of Outstanding and Proposed Bonded Indebtedness.........................................................................6-1 AnnualDebt Service ..................................................... ........................................................................................................ 6-2 TotalGeneral Obligation Debt........................................................................................................................................6-3 Tax -Supported General Obligation Debt....................................................................................................................6-4 TaxAnticipation Notes........................................................................................................................................................6-8 CiscoCapital Lease................................................................................................................................................................6-9 TIRZ/PID Supported General Obligation Debt .................... ................................................................................. 6-10 Taxable(Self -Supporting) G.0 Debt...........................................................................................................................6-16 GolfG.O. Refunding Debt.................................................................................................................................................6-18 Water& Wastewater Revenue Debt..........................................................................................................................6-20 SalesTax Revenue Debt...................................................................................................................................................6-25 PERSONNEL& INSURANCE............................................................................................................................................. TAB 7 PersonnelCounts...................................................................................................................................................................7-1 PersonnelCounts by Fund .............................................. ................................................................................................... 7-2 ProposedPay Plan ...................... .................... ....................................................................................................................... 7-3 InsuranceFinancial Report..............................................................................................................................................7-9 ProposedInsurance Premiums....................................................................................................................................7-10 Summary of Benefits and Coverage - Plan A.........................................................................................................7-11 Summary of Benefits and Coverage - Plan B.........................................................................................................7-16 Workers' Compensation/Risk Management Financial Report ......................................................................7-22 COMPARISON& HISTORICAL......................................................................................................................................... TAB 8 Monthly Service Charges & Key Fiscal Points...........................................................................................................8-1 PopulationGrowth in Euless............................................................................................................................................8-2 EmployeesPer Capita..........................................................................................................................................................8-3 Expenditures Per Capita, General Fund......................................................................................................................8-4 ExpendituresPer Capita, All Funds...............................................................................................................................8-5 NetBonded Debt, General Obligation..........................................................................................................................8-6 TaxRate & Exemptions Comparisons..........................................................................................................................8-7 TaxRate Impact.....................................................................................................................................................................8-8 SalesTax Per Capita, General Fund..............................................................................................................................8-9 SalesTax Per Capita, All Funds....................................................................................................................................8-10 SalesTax Rates....................................................................................................................................................................8-11 Sanitation and Recycling Comparison of Service & Rates...............................................................................8-12 Drainage Utility Charge, Residential Comparison..............................................................................................8-13 Comparative Rates, Water& Wastewater -Other Cities...................................................................................8-14 Impact of Water & Wastewater Rate Increase.....................................................................................................8-15 UtilityBill Comparison.....................................................................................................................................................B-16 WATER UTILITY STATUS & ANALYSIS......................................................................................................................... TAB 9 Memo, Water& Wastewater Statistical Analysis...................................................................................................9-1 Monthly Rainfall Total, Report & Comparison Graph..........................................................................................9-3 AverageHigh Temperatures by Month.......................................................................................................................9-4 Comparison of Rainfall to Water Sales Table & Graph....................................................................................I...9-5 WaterProduction Table & Graph..................................................................................................................................9-6 WaterPurchases Table & Graph....................................................................................................................................9-8 WaterSupply Table & Graph........................................................................................................................................9-10 WaterBilling Table & Graph.........................................................................................................................................9-12 FYWater Efficiency Rating Table & Graph............................................................................................................9-14 Reclaimed Water Supply Table & Graph.................................................................................................................9-17 WastewaterFlow Table & Graph................................................................................................................................9-18 MULTI -YEAR FINANCIAL PLAN..................................................................................................................................... TAB 10 Letter........................................................................................................................................................................................10-1 GeneralFund, Executive Summary.............................................................................................................................10-6 GeneralFund.........................................................................................................................................................................10-7 GeneralFund, Revenue Assumptions.........................................................................................................................10-8 G.O. Debt Fund......................................................................................................................................................................10-9 HalfCent Sales Tax Fund.............................................................................................................................................10-10 Half Cent Sales Tax Debt & Reserve Fund............................................................................................................10-11 CCPDFund..........................................................................................................................................................................10-12 ShortTerm Motor Vehicle Tax Fund......................................................................................................................10-13 Water & Wastewater Fund, Executive Summary.............................................................................................10-14 Water& Wastewater Fund.........................................................................................................................................10-15 Water & Wastewater Fund, Revenue Assumptions.........................................................................................10-16 Water & Wastewater Debt & Reserve Fund........................................................................................................10-17 DrainageUtility................................................................................................................................................................10-18 ServiceCenter Fund........................................................................................................................................................10-19 GolfCourse Fund..............................................................................................................................................................10-20 TexasStar Sports Complex..........................................................................................................................................10-21 EquipmentReplacement..............................................................................................................................................10-22 HealthInsurance Fund..................................................................................................................................................10-23 Supplemental Requests, City Manager Recommended & Funded.............................................................10-24 Capital Requests, City Manager Recommended & Funded...........................................................................10-25 Supplemental Requests, Other Items Requested...............................................................................................10-29 Capital Requests, Other Items Requested.............................................................................................................10-30 FleetTransfers..................................................................................................................................................................10-33 M, T H E .; C I T Y O F E SS July 28, 2017 Honorable Mayor Linda Martin Honorable City Councilmembers: Tim Stinneford, Place One Jeremy Tompkins, Place Two Eddie Price, Place Three, Mayor Pro Tern Linda Eilenfeldt, Place Four Harry Zimmer, Place Five Perry Bynum, Place Six INTRODUCTION As required by the City of Euless' Home Rule Charter, the operating budget for the fiscal year beginning October 1, 2017 and ending September 30, 2018 is submitted for your review. L Although this document contains a large volume of data, the majority of the budget discussion will focus on the Proposed Budget section and the Capital tab (tab 5 of the Supplementary Information section). We encourage you to carefully review the Capital tab, which details the recommended programs for FY2017-18. We would like to extend our thanks to all of the department directors and managers along with the finance staff for their outstanding performance in preparing the budget document. BUDGET HIGHLIGHTS As we prepared this budget, the primary concerns were continuing all existing services for our citizens, maintaining appropriate staffing levels, and preserving reserve levels in accordance with the City's fiscal policies. Requests for capital items were evaluated and recommendations are based upon need and available funds. Funded capital items have been included in the FY2017-18 proposed budget as presented. Highlights of the proposed budget are detailed below: ♦ The property tax rate for the upcoming fiscal year is proposed to remain at 46.250 per $100 of assessed valuation. ♦ There are no cuts in programs or services for citizens. ♦ Baseline budget includes a proposed salary plan of 2.5%. 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov ♦ The water rate will include a $1 increase in the base rate and an increase to the volume rate of 140 per thousand gallons. This rate includes both an 8¢ pass -through increase from Trinity River Authority (TRA) in the City's cost to purchase water and a 6¢ increase in the City's production and distribution cost. ♦ A 300 per thousand gallons rate stabilization rebate has been included for residential water customers for the first 15,000 gallons per month. ♦ The wastewater rate will include a $1 increase in the base rate and an increase of 260 per thousand gallons, which includes a 190 pass -through increase from TRA for the collection and treatment of the City's wastewater and an increase of 7¢ to cover the City's collection cost. ♦ The Water and Wastewater Operating Fund includes transfers to Capital Improvement Programs (CIP) to cash flow system infrastructure improvements including water and wastewater line replacements. The annual commitment for line replacement has been increased to $1,075,000, an increase of $75,000. ♦ The General Fund includes transfers to CIP to cash flow an appropriate level of annual street improvements. Funding has been maintained at $950,000. ♦ Recommended General Fund supplemental programs include a public safety dispatcher, a police officer that was previously paid from the Seized Asset Fund and for a part-time secretarial position in Development as the full-time secretary currently being split between Development and Facilities is being shifted to Facilities full-time. Funding has also been included for a weed control and fertilization program, and pond maintenance. ♦ The General Fund and the Water and Wastewater Fund have split funding for the addition of an accountant and the upgrade of an office technician from part-time status to full-time status in Public Works. ♦ The Drainage Fund includes a rate increase of 250 per residential account to fund one �.. new Public Works field technician. ♦ Recommended capital items are detailed by fund in tab 5 of this book and have been included in the proposed budget. GENERAL FUND General Fund revenues are proposed at $41,225,618 which represents an increase of 4% from the previous year's budget. Most of the major revenue categories are expected to increase in the upcoming fiscal year. However, prior year property tax collections, gas and cable franchise fees, minimum housing fees, building permits, municipal court fines and fees and tower lease revenues are projected to decrease. Property valuations as of July 25th, including minimum value of property under protest and incomplete properties, provided to the City by the Tarrant Appraisal District totaled $4,001,295,340 for FY2017-18. This represents an increase of $447,373,410 or 12.6% from the FY2016-17 tax roll of $3,553,921,930. The tax rate proposed for FY2017-18 is 46.25¢ per $100 of assessed valuation, which includes 36.10560 for maintenance and operations and 10.14440 for debt service. This total proposed rate is unchanged from FY2016-17 and represents the 201 consecutive year that the Euless property tax rate has been held flat or reduced. FY2016-17 sales tax collections are projected to end the fiscal year up approximately 2.6% from budget. Based on this information, sales tax projections for FY2017-18 were calculated using the estimated collections through the end of this fiscal year plus a 1 % growth factor adjusted for anticipated development, construction, and tax increment reinvestment zone allocations. Overall, sales tax revenues are projected to increase 4% over the current year budget. Corrected 2 General Fund operating expenses are proposed at $41,217,125 which represents an increase of 4% excluding capital programs. This increase is primarily attributed to the shared funding of an accountant, the transfer of a police officer originally funded from seized asset funds, a dispatcher, a part-time secretary, funding to upgrade a part-time office technician to full-time in Public Works, weed control and fertilization program, pond maintenance, contractual rebates, and employees' pay and benefit plan. An increase in rebates is directly associated with a stronger economy and increased revenue from developments and their related contractual agreements. Recommended capital programs include funding for technology replacements, facility improvements, street condition assessment, website redesign and content management system, inspection services, street maintenance, trail maintenance, and health insurance expenses. Also included are funds for the temporary relocation of the library during the planned remodel. These items are proposed to be funded from excess reserves. In accordance with the City's fiscal policy, all current expenses will be paid from current revenues. Per this policy, the budgeted General Fund reserve is equal to 60 days working capital. The fund balance summary verifies that the City has complied with this policy. Excess reserves have only been used to fund proposed capital needs. A detailed list of the recommended capital purchases can be found in tab 5. WATER AND WASTEWATER FUND The FY2017-18 budget includes proposed operating revenues of $24,456,870, which is an increase of 4% over FY2016-17 budgeted revenues. The water and wastewater revenue projections are based on proposed rates and estimate consumption for FY2017-18. A proposed rebate is included for single family residential customers of 300 per thousand gallons of water used up to a maximum of 15,000 gallons per month. The City's Rate Stabilization Fund will provide the resources to cover the cost of the proposed rebate. Proposed water and wastewater baseline expenses are $24,438,634, which is an increase of 4% over current year. Although the anticipated volume of water purchased and wastewater treatment is remaining flat, the projected cost of water and wastewater collection services from TRA is increasing. Funding has also been included for the employees' pay and benefits plan, additional debt service, an accountant, and the conversion of a part-time Public Works office technician to full-time. Proposed capital items include technological replacements and funds for water, wastewater, and well rehabilitation projects. The proposed budget meets the criteria set forth in the City's fiscal policies with reserves calculated at 75 days of working capital. Water and Wastewater Debt Reserve Requirements Water and wastewater revenue bond covenants require the City to maintain sufficient reserves equal to the average annual debt service requirements. This debt reserve is in addition to the working capital reserve required by the City's fiscal policies and is maintained in a separate fund. The reserve level currently meets the requirements of the bond covenants. However, if Texas Water Development Board bond funding is awarded for the next phase of the reclaimed water system, additional reserves will be required. This budget proposes to cover the new reserve requirements from the Rate Stabilization Fund. U EQUIPMENT REPLACEMENT FUND The City maintains an equipment replacement program to accumulate funds for the replacement of existing vehicles and equipment. Funding is provided annually by user departments in order to accumulate funds to cover the expected replacement costs of equipment. Any shortfall is funded from the Car Rental Fund. For FY2017-18, the proposed budget includes requested traffic signal, street maintenance, and fire department equipment and proposes that these items be added to the equipment replacement fund in order to provide for annual depreciation sufficient to cover future replacement. The proposed budget includes the issuance of Tax Anticipation Notes to fund the purchases and, in subsequent years, the user departments will pay a depreciation charge to cover future replacements. SPECIAL REVENUE FUNDS Hotel/Motel Fund The Hotel/Motel Fund was established to account for a 7% hotel/motel occupancy tax allowed by the State of Texas. The tax is levied on the rental of a hotel/motel room within the City of Euless. Funds generated by this occupancy tax must be expended for items that qualify in accordance with state law including the promotion of tourism, programs which enhance the arts, historical restoration programs, and convention facilities. The hotel/motel tax receipts are projected to increase in FY2017-18 based on current year collections and new development. Funding is included for Arbor Daze, conference center operations and contractual rebates. Capital funds are also included for a conference center audio visual system and a Christmas tree for the City Hall campus. Half -Cent Sales Tax Fund — Euless Development Corporation (EDC) Euless citizens approved an additional '/Z¢ sales tax in 1993 that is restricted for parks, library, and economic development activities. Sales tax revenue projections for FY2017-18 were calculated using the estimated collections through the end of this fiscal year plus a 1 % growth factor further adjusted for development and construction. Expenses in this fund include an increase to fund the employees' pay plan and benefits. Recommended capital programs, as detailed in tab 5, include computer hardware and software replacements, miscellaneous park improvements, debt reserve funds and funding for the design and remodel of the library. This budget proposes to increase operating reserves from a flat $500,000 to 60 days of working capital, which is consistent with other governmental funds. Car Rental Tax Fund In November 1999, Euless citizens approved a 5% tax to be collected on all short-term motor vehicle rentals within the City limits. In the spring of 2000, the Dallas -Fort Worth International (DFW) Airport opened a consolidated car rental facility within Euless city limits. These funds are divided equally among Euless, Dallas, and Fort Worth per the requirements of a revenue sharing agreement established by the parties in FY1997-98. Transfers for FY2017-18 from this fund include the annual transfer to the General Fund and a transfer to the Equipment Replacement Fund as described previously. A transfer to the CIP Fund is included to cash flow projects identified in the CIP plan. Staff has maintained the $2,000,000 reserve level approved by the City Council. CAPITAL IMPROVEMENT FUNDS A separate Capital Improvements Program (CIP) has been updated and will be distributed under separate cover. This comprehensive document provides a summary of all funded projects detailing project scope, justification, funding sources, future maintenance and operating costs, and expenses to -date. Unfunded projects are categorized as Priority A, B, or C. Priority A items are recommended in the upcoming budget year and funding sources have been identified. Priority B items are expected to be presented for funding consideration within a two to five year window. Priority C items have been identified, but will be introduced for funding consideration at some time beyond the five year window. Projects identified as Priority B have been considered in preparing the multi -year financial plan. This plan is fluid and will be reviewed and updated annually based on infrastructure needs within the City. The FY2017-18 recommended Priority A projects include funds for the annual street improvements program, the reconstruction of portions of Fuller Wiser Road, Bear Creek Parkway, Midway Drive and Ash Lane, wastewater line replacement in the Oakwood Terrace Addition, water and wastewater line relocation at State Highway 183, extension of the reclaimed water system, design for the replacement of the Fuller and Far North water wells, and the remodel of the library. LONG-TERM DEBT The City has existing long-term debt issued for the acquisition and construction of major capital facilities, infrastructure, and equipment. In FY2017-18, additional debt issuance is planned for the final phase of Glade Parks which will be paid from the Glade Parks Tax Increment Financing District and Public Improvement District. We also anticipate the issuance of Series 2017 Tax Anticipation Notes for an equipment replacement package, Certificates of Obligation for FY2018 Street Improvements, Euless Development Corporation Sales Tax Revenue Bonds for the library remodel and Water and Wastewater Revenue Bonds for the reclaimed water system expansion (Texas Water Development Board). A brief explanation of the various debt instruments is provided below: General Obligation Bonds — issued pursuant to voter authorization for infrastructure and facility projects. General Obligation Refunding Bonds — issued to refund existing General Obligation Bonds and Certificates of Obligations in order to lower the overall debt service requirements of the City. These bonds do not require voter authorization. Certificates of Obligation — similar to General Obligation bonded debt in usage, but do not require voter authorization and cannot be used for refunding existing debt. Water and Wastewater Revenue Bonds — issued to provide funds for certain improvements to the water and wastewater system as well as to refund prior water and wastewater debt issues. These bonds are reported in the Water and Wastewater Fund and will be repaid from revenues of this enterprise operation. Sales Tax Revenue Bonds — are used to finance library, park, and economic development projects as well as to refund prior sales tax revenue debt issues. Sales tax revenue bonds will be repaid from the half -cent sales tax revenues collected by the Euless Development �. Corporation. The City strives to utilize the long-term plan to maintain a stable Interest and Sinking (I&S) tax rate so as not to have undue volatility in the overall tax rate due to capital projects and debt issuance. Additional information relating to the City's currently outstanding debt is included in tab 6 of this book. CLOSING COMMENTS Preparation of this budget included a city-wide effort guided by our mission to provide quality services to our citizens. Input was received from Euless residents at various forums including the June Town Hall Meeting. We believe this budget allows us to accomplish the City's goals, while maintaining the existing tax rate. We feel that this is a fiscally sound budget that meets our City's primary objectives including: maintaining financial integrity; providing public safety and health services to the community; employing high -quality professional personnel; maintaining the City's infrastructure; promoting quality development; providing quality leisure opportunities; and instilling a "sense of community" in residents. We look forward to seeing you at the budget work session. Respectfully submitted, Loretta Getchell, City Manager EXECUTIVE SUMMARY GENERAL FUND FY 2017 Budgeted Resources $ 41,859,562 Less Use of Prior Year Reserves $ (2,099,305) FY 2017 Net Operating Revenues $ 39,760,267 Proposed Changes in Revenue Property Taxes $ 1,288,911 Sales Tax $ 571,647 Franchise Fees $ (59,931) License and Permits $ (108,035) Fines & Fees $ (353,932) Interest Income $ 105,000 Transfers $ (17,302) Other Changes $ 39,003 Subtotal: $ 1,465,361 FY 2018 Proposed Operating Revenues $ 41,225,618 FY 2017 Budgeted Expenses $ 41,852,066 Less Capital Expenses $ (2,099,305) FY 2017 Net Operating Expenses $ 39,752,761 Proposed Changes in Expenses Salaries $ 605,853 Insurance/Benefits $ 546,216 Rebates/Incentives $ 34,288 Professional/Technical $ 16,908 Utilities and Fees $ (124,785) Maintenance/Supplies $ 71,081 Equipment Replacement $ 153,450 Street Maintenance $ (1,800) Other Changes $ (27,048) Subtotal: $ 1,274,163 FY 2018 Proposed Supplemental $ 190,201 FY 2018 Proposed Operating Expenses $ 41,217,125 Proposed Capital Expenses Capital Carryover $ 726,141 Recommended Capital Expenses $ 2,024,387 FY 2018 Proposed Capital Expenses $ 2,750,528 FY 2018 Proposed Budget $ 43,967,653 EXECUTIVE SUMMARY WATER & WASTEWATER FY 2017 Budgeted Resources $ 23,725,764 Less Use of Prior Year Reserves $ (233,074) FY 2017 Net Operating Revenues Proposed Changes in Revenue Water Service $ 173,032 Wastewater Service $ 514,154 Reclaimed Water Service $ 156,312 Interest Income $ 18,000 Sanitation/Recycling/Penalties $ 57,682 Other Changes $ 45,000 Subtotal: FY 2018 Proposed Operating Revenues FY 2017 Budgeted Expenses $ 23,669,503 Less Capital Expenses $ (233,074) FY 2017 Net Operating Expenses Proposed Changes in Expenses Salaries $ 62,556 Insurance/Benefits $ 118,040 TRA Payments $ 304,005 Reclaimed Water Purchases $ 54,672 Transfers $ 308,614 G&A/Franchise $ 96,418 Utilities and Fees $ (80,435) Maintenance $ (2,000) Other Changes $ 64,236 Subtotal: FY 2018 Proposed Supplemental FY 2018 Proposed Operating Expenses Proposed Capital Expenses Capital Carryover $ 219,817 Recommended Capital Expenses $ 301,413 FY 2018 Proposed Capital Expenses FY 2018 Proposed Budget $ 23,492,690 $ 964,180 $ 24,456,870 $ 23,436,429 $ 926,106 $ 76,099 $ 24,438,634 $ 521,230 $ 24,959,864 8 L L. EXECUTIVE SUMMARY CAR RENTAL FUND FY 2017 Budgeted Resources Less Use of Prior Year Reserves FY 2017 Net Operating Revenues Proposed Changes in Revenue Car Rental Taxes Interest Income Subtotal: FY 2018 Proposed Operating Revenues FY 2017 Budgeted Expenses Less Capital Expenses FY 2017 Net Operating Expenses Proposed Changes in Expenses DFW Rebate Contingencies Transfer to General Fund Transfer to Equipment Replacement Subtotal: FY 2018 Proposed Operating Expenses Proposed Capital Expenses Capital Carryover Recommended Capital Expenses FY 2018 Proposed Capital Expenses FY 2018 Proposed Budget $ 17,160,777 $ (2,933,307) $ (622,118) $ 20,000 $ 14,605,898 $ (2,933,307) $ (426,157) $ 100,000 $ (69,124) $ (336,181) $ 431,339 $ 1,595,100 $ 14,227,470 $ (602,118) $ 13,625,352 $ 11,672,591 $ (731,462) $ 10,941,129 $ 2,026,439 $ 12,967,568 9 Fund Balance Summary Estimated FY2016-17 and Budgeted FY2017-18 General and Internal Service Funds Insurance & Risk Mgmt. & Equipment General Benefits Comps Replacement Beginning Balance, FY17 $11,243,470 $2,767,051 $1,992,931 $3,233,019 (per audit, FYE 2016)* FY17 Estimated Revenues 39,970,059 7,509,937 959,598 3,313,500 Total Available: 51,213,529 10,276,988 2,952,529 6,546,519 FY17 Estimated Expenses (39,752,761) (7,413,007) (923,293) (2,958,809) Proposed Budget Adjustment (275,000V 0 0 0 Capital Expenses (1,373,164) 0 0 0 Total Projected Expenses: (41,400,925) (7,413,007) 92( 3,293) (2,958,809) Estimated Ending Balance FY17 9,812,604 2,863,981 2,029,236 3,587,710 FY18 Budgeted Revenues 41,225,618 8,219,059 1,019,938 2,399,920 Total Available: 51,038,222 11,083,040 3,049,174 5,987,630 FY18 Budgeted Expenses Capital Carryover Capital Expenses Total Projected Expenses: (41,217,125) (8,151,422) (726,141) (100,000) (2,024,387) 0 (43,967,653) (8,251,422) (998,892) (1,935,783) (175, 000) 0 (136,500) 0 (1,310,392) (1,935,783) )rojected Ending Balance, FY18 7,070,569 2,831,618 1,738,782 4,051,847 _ess: Designated Reserve (97,141) (350,000) (450,000) 0 kdjusted Ending Balance 6,973,428 2,481,618 1,288,782 4,051,847 Recommended Reserve Levels per Fiscal Policy: 6,775,418 2,188,733 Available for Supplemental: Available for Capital: Total Available 8,493 67,637 189,517 225,248 198,010 292,885 " General Emergency and Contingency Fund reflected in the Reserve Fund's Fund Summary. 60U00 4,051,847 21,046 464,137 667,736 464137 688,782 0 10 Fund Balance Summary Estimated FY2016-17 and Budgeted FY2017-18 Special Revenue Funds Hotel/ Juvenile EDC 112 CCPD 114 Motel Case Fund Cent Sales Cent Sales Car Rental Tax Tax IBeginning Balance, FY17 $463,117 $213,386 $3,060,291 $1,340,779 $2,777,888 I (per audit, FYE 2016)* FY17 Estimated Revenues 878,500 90,800 5,429,092 2,677,864 13,552,739 Total Available: 1,341,617 304,186 8,489,383 4,018,643 16,330,627 FY17 Estimated Expenses (637,909) (90,681) (4,121,195) (2,596,932) (11,124,722) Proposed Budget Adjustment (22,293" 0 0 0 0 Capital Expenses (98,476) 0 (2,312,336) (275,747) (2,501,968) Total Projected Expenses: (758,678) 9( 0.681) (6,433,531) (2,872,679) (13,626,690) Estimated Ending Balance FY17 582,939 213,505 2,055,852 1,145,964 2,703,937 FY18 Budgeted Revenues 924,450 91,800 5,546,154 2,738,659 13,625,352 Total Available: 1,507,389 305,305 7,602,006 3,884,623 16,329,289 FY18 Budgeted Expenses (772,821) (90,167) (4,246,179) (2,719,514) (10,941,129) Capital Carryover (55,000) 0 (865,280) 0 (431,339) Capital Expenses (164,355) 0 (1,502,630) 18( 8,282) (1,595,100) Total Projected Expenses: 99( 2,176) (90,167) (6,614,089) (2,907,796) (12,967,568) Irojected Ending Balance, FY18 515,213 215,138 987,917 976,827 3,361,721 .ess: Designated Reserve (66,994) 0 0 0 0 ldjusted Ending Balance 448,219 215,138 987,917 976,827 3,361,721 Recommended Reserve Levels per Fiscal Policy: 127,039 14,822 698,002 Available for Supplemental: 151,629 1,633 1,299,975 Available for Capital: 169,551 198,683 (1,010,060) Total Available 321,180 200,316 289,915 447,043 19,145 5M639 529,784 2,000,000 2,684,223 (1,322,5021 1,361,721 IF Fund Balance Summary Estimated FY2016-17 and Budgeted FY2017-18 Special Revenue Funds (continued) Police Glade Glade Cable Police Grant Fund Seized Parks PID Parks PEG Fee Midtown Drug Fund Assets #1 TIRZ Fund PID Fund Fund audit, FYE 2016)" FY17 Estimated Revenues 11.394 190,214 1.200 0 973,724 129,400 642,288 Total Available: 510,656 209,669 423,987 750,000 1,099,085 654,851 677,288 FY17 Estimated Expenses (700) (190,214) (156,108) 0 (943,589) (120,000) (642,288) Proposed Budget Adjustment 0 0 0 0 0 0 0 Capital Expenses 0 0 0 0 0 0 0 Total Projected Expenses: 7700) (190,214) (156,108) 0 94( 3,589) (120,000) (642,288) Estimated Ending Balance FY17 509,956 19,455 267,879 750,000 155,496 534,851 35,000 FY18 Budgeted Revenues 1,400 235,537 1,250 0 1,362,650 130,400 988,302 Total Available: 511,356 254,992 269,129 750,000 1,518,146 665,251 1,023,302 FY18 Budgeted Expenses (500) (235,537) (61,956) 0 (965,350) (120,000) (988,302) Capital Carryover (200,000) 0 0 0 0 0 0 Capital Expenses 0 0 0 0 0 0 0 Total Projected Expenses: (200,500) (235,537) (61,956) 0 (965,350) (120,000) 98( 8,302) )rojected Ending Balance, FY18 310,856 19,455 207,173 750,000 552,796 545,251 35,000 _ess: Designated Reserve 0 0 0 (750,000) 0 0 0 \djusted Ending Balance 310,856 19,455 207,173 0 552,796 546,251 35,000 Recommended Reserve Levels per Fiscal Policy: 0 0 0 0 0 0 0 Available for Supplemental: 900 0 (60,706) 0 397,300 10,400 0 Available for Capital: 309,956 19,455 267,879 0 155,496 534,851 35,000 Total Available 310,856 19,455 207,173 0 552,796 545,251 35,000 12 IMI Fund Balance Summary Estimated FY2016-17 and Budgeted FY2017-18 Enterprise Funds Drainage Texas Water & Service Utility Recreation Arbor Texas Star Star Wastewater Center System Classes Daze Golf Sports Complex 113eginning 13alance i•rw aaay�uu4 aco4.va a��o,�+• ����,•�� .•_,�-_ _ _ __., (per audit, FYE 2016)` FY17 Estimated Revenues 23,492,690 1,311,297 731,800 625,829 81,230 4,476,442 1,393,400 Total Available: 28,984,694 1,596,042 1,068,747 914,564 97,668 4,635,185 1,441,061 FY17 Estimated Expenses (23,436,429) (1,307,033) (696,409) (570,841) (79,500) (4,417,580) (1,297,711) Proposed Budget Adjustment 0 0 0 (35,00V 0 0 0 Capital Expenses (13,257) (25,500) (75,000) 7( 5,514) 0 0 (49,985) Total Projected Expenses: (23,449,686) (1,332,533) (771,409) 68( 1,355) (79,500) (4,417,580) (1,347,696) Estimated Ending Balance FY17 5,535,008 263,609 297,338 233,209 18,168 217,605 93,365 FY18 Budgeted Revenues 24,456,870 1,284,986 810,212 679,430 80,000 4,540,896 1,338,600 Total Available: 29,991,878 1,548,495 1,107,550 912,639 98,168 4,758,501 1,431,965 FY18 Budgeted Expenses (24,438,634) (1,284,986) (807,617) (650,806) (79,500) (4,518,975) (1,236,204) Capital Carryover (219,817) 0 0 0 0 0 0 Capital Expenses (301,413) 4( 2,800) 10( 0.000) (56,743) 0 0 (85,850) Total Projected Expenses: (24,959,864) (1,327,786) (907,617) (707,549) (79,500) (4,518,975) (1,322,054) ,rojected Ending Balance, FY18 5,032,014 220,709 199,933 205,090 18,668 239,526 109,911 .ess: Designated Reserve 0 0 0 0 0 0 C adjusted Ending Balance 5,032,014 220,709 199,933 206,090 18,668 239,526 109,911 Recommended Reserve Levels per Fiscal Policy. 5,021,637 Available for Supplemental: 18,236 Available for Capital: (7,859) Total Available 10,377 0 165,949 133,727 0 0 0 0 2,595 28,624 500 21,921 102,396 220,709 31,389 42,739 18,168 217,605 7.515 220,709 33,984 71,363 18,668 239,526 109,911 13 Fund Balance Summary `-' Estimated FY2016-17 and Budgeted FY2017-18 Debt Service Funds EDC 112 Water & Texas G.O.Debt Stars Star Golf Service Center Debt Cent Sales Wastewater Course Tax Debt Debt Debt IBeainnina Balance. FY17 $2.171.547 $134.473 $2.163 $91.813 $54.913 1 FY17 Estimated Revenues 5,052,733 712,656 47,016 944,200 590,076 Total Available: 7,224,280 847,129 49,179 1,036,013 644,989 FY17 Estimated Expenses (4,684,798) (711,956) (47,016) (944,200) (590,076) Proposed Budget Adjustment (1,341,667) 0 0 0 0 Total Projected Expenses: (6,026,465) 71j 1,956) (47,016) (944,200) (590,076) Estimated Ending Balance FY17 1,197,815 135,173 2,163 91,813 54,913 FY18 Budgeted Revenues 5,907,923 706,300 36,372 1,195,689 595,826 Total Available: 7,105,738 841,473 38,535 1,287,502 650,739 FY18 Budgeted Expenses (5,649,042) (706,300) (36,372) (1,195,689) (595,826) Capital Carryover 0 0 0 0 0 Capital Expenses 0 0 0 0 0 Total Projected Expenses: (5,649,042) (706,300) 3( 6,372) (1,195,689) (595,826) Projected Ending Balance, FY18 1,456,696 135,173 2,163 91,813 54,913 Less: Designated Reserve 26( 3.495) (41,250) 0 0 0 Adjusted Ending Balance 1,193,201 93,923 2,163 91,813 54,913 Recommended Reserve Levels per Fiscal Policy: 470.754 Available for Supplemental: 268,881 Available for Capital: 463,566 Total Available 722,447 0 0 0 0 0 0 0 0 93,923 2,163 91,813 54,913 93,923 2,163 91,813 54,913 14 Fund Balance Summary Estimated FY2016-17 and Budgeted FY2017-18 Reserve Funds General EDC 112 Cent Water & Water & Texas Star Emergency / Sales Tax Midtown Wastewater Wastewater Texas Star Sports Contingency Debi Bond Debt 8 Rate Golf Course Complex Reserves Reserve Reserve Emergency Stabilization Reserve Reserve Reserve Reserve FY17 Estimated Revenues 0 50 0 0 846,655 59,700 178,500 Total Available: 1,000,000 187,414 999,725 1,141,351 2,303,189 490,993 1,186,905 FY17 Estimated Expenses 0 (52,403) 0 0 (226,003) 0 (100,000) Capital Expenses 0 0 0 0 0 0 (100,000) Total Projected Expenses: 0 (52,403) 0 0 (226,003) 0 (200,000) Estimated Ending Balance FY17 1,000,000 135,011 999,725 1,141,351 2,077,186 490,993 986,905 FY18 Budgeted Revenues 0 377.550 0 230,000 500,272 58,300 147,500 Total Available: 1,000,000 512,561 999,725 1,371,351 2,577,458 549,293 1,134,405 FY18 Budgeted Expenses 0 (36,422) 0 0 (496,772) 0 (100,000) Capital Carryover 0 0 0 0 0 0 0 Capital Expenses 0 0 0 0 0 0 (100,000) Total Projected Expenses: 0 (36,422) 0 0 49( 6,772) 0 20( 0.000) Irojected Ending Balance, FY18 1,000,000 476,139 999,726 1,371,351 2,080,686 649,293 934,405 ess: Designated Reserve (1,000,0001 (413,072) (999,726) (1,304,730) 0 0 (523.88 3 adjusted Ending Balance 0 63,067 0 66,621 2,080,686 549,293 410,622 Recommended Reserve Levels per Fiscal Policy: 0 0 0 0 0 264,016 928,667 Available for Supplemental: 0 341,128 0 230,000 3,600 68,300 47,600 Available for Capital: 0 27( 8.061) 0 (163,379) 2,077,186 236,978 56( 5,635) Total Available 0 63,067 0 66,621 2,080,686 296,278 (618,036) W ``/ Where Does The Money Come From? Budgeted FY2016-2017 Proposed FY2017-2018 Use of Use of Fund Revenue Reserves Revenue Reserves General $ 39,760,257 $ 2,099,305 Hotel/Motel $ 651,666 $ 153,476 Juvenile Case $ 113,700 $ - EDC'Y20 Sales Tax $ 5,311,100 $ 3,071,565 CCPD%0 Sales Tax $ 2,601,325 $ 275,747 Police Seized Assets Fund $ 1,000 $ 155,108 Police Drug Fund $ 700 $ 200,000 Grant Fund $ 212,747 $ - Car Rental $ 14,227,470 $ 2,933,307 Glade Parks PID $ _ $ Glade Parks TIRZ $ 1,069,754 $ Cable PEG Fund $ 120,000 $ - Midtown PID $ 642,288 $ - Water & Wastewater $ 23,492,690 $ 233,074 Service Center $ 1,309,545 $ 25,500 Drainage Utility $ 719,280 $ 75,000 Recreation Classes $ 583,830 $ 75,514 Arbor Daze $ 80,000 $ - Texas Star Golf Course (TSGC) $ 4,476,442 $ - Texas Star Sports Complex (TSSC) $ 1,437,300 $ 49,985 Equip. Replacement $ 1,985,225 $ 973,584 Insurance $ 7,509,937 $ 100,000 Risk/WC $ 953,743 $ 175,000 General Obligation Debt $ 4,812,368 $ - Star Center Debt $ 711,956 $ - EDC Debt $ 47,016 $ Water & Wastewater Debt $ 944,200 $ TSSC Debt $ _ $ TSGC Debt $ 590,076 $ - TOTAL $ 114,365,615 $ 10,596,165 Schedule includes operating and debt funds and excludes CIP and reserve funds. $ 41,225,618 $ 2,750,528 $ 924,450 $ 219,355 $ 91,800 $ - $ 5,546,154 $ 2,367,910 $ 2,738,659 $ 188,282 $ 1,250 $ 60,706 $ 1,400 $ 200,000 $ 235,537 $ _ $ 13,625,352 $ 2,026,439 $ 1,362,650 $ $ 130,400 $ - $ 988,302 $ - $ 24,456,870 $ 521,230 $ 1,284,986 $ 42,800 $ 810,212 $ 100,000 $ 679,430 $ 56,743 $ 80,000 $ - $ 4,540,896 $ - $ 1,338,600 $ 85,850 $ 2,399,920 $ - $ 8,219,059 $ 100,000 $ 1,019,938 $ 311,500 $ 5,907,923 $ - $ 706,300 $ $ 36,372 $ - $ 1,195,689 $ - $ 595,826 $ - $ 120,143, 593 $ 9,031, 343 liN FY2017-2018 Where Does The Money Go? Debt Other Risk/WC 7% 8% General 36% Car Rental CCPD LUG inoi _.., 4% Budgeted FY2016-2017 Proposed FY2017-2018 Operating Capital Fund Expenses Expenses General $ 39,752,761 $ 2,099,305 Hotel/Motel $ 637,909 $ 153,476 Juvenile Case $ 90,681 $ - EDC'Y20 Sales Tax $ 4,227,246 $ 3,071,565 CCPD%0 Sales Tax $ 2,596,932 $ 275,747 Police Seized Assets Fund $ 156,108 $ - Police Drug Fund $ 700 $ 200,000 Grant Fund $ 212,747 $ - Car Rental $ 11,672,591 $ 2,933,307 Glade Parks PID $ _ $ - Glade Parks TIRZ $ 943,589 $ Cable PEG Fund $ 120,000 $ - Midtown PID $ 642,288 $ - Water & Wastewater $ 23,436,429 $ 233,074 Service Center $ 1,307,033 $ 25,500 Drainage Utility $ 696,409 $ 75,000 Recreation Classes $ 570,841 $ 75,514 Arbor Daze $ 79,500 $ - Texas Star Golf Course (TSGC) $ 4,417,580 $ - Texas Star Sports Complex (TSSC) $ 1,350,037 $ 49,985 Equip. Replacement $ 2,958,809 $ - Insurance $ 7,413,007 $ 100,000 Risk/WC $ 923,293 $ 175,000 General Obligation Debt $ 4,684,798 $ - Star Center Debt $ 711,956 $ - EDC Debt $ 47,016 $ - Water & Wastewater Debt $ 944,200 $ - TSSC Debt $ - $ TSGC Debt $ 590,076 $ - TOTAL $ 111,184,536 $ 9,467,473 Schedule includes operating and debt funds and exlcudes CIP and reserve funds. Operating Capital Expenses Expenses $ 41,217,125 $ 2,750,528 $ 772,821 $ 219,355 $ 90,167 $ - $ 4,246,179 $ 2,367,910 $ 2,719,514 $ 188,282 $ 61,956 $ - $ 500 $ 200,000 $ 235,537 $ - $ 10,941,129 $ 2,026,439 $ 965,350 $ $ 120,000 $ - $ 988,302 $ - $ 24,438,634 $ 521,230 $ 1,284,986 $ 42,800 $ 807,617 $ 100,000 $ 650,806 $ 56,743 $ 79,500 $ - $ 4,518,975 $ - $ 1,236,204 $ 85,850 $ 1,935,783 $ - $ 8,151,422 $ 100,000 $ 998,892 $ 311,500 $ 5,649,042 $ - $ 706,300 $ - $ 36,372 $ - $ 1,195,689 $ - $ 595,826 $ $ 114,644,628 $ 8,970,637 17 FY2017-2018 Proper 3. Miscellaneous 3% General Fund Revenues Interest 11 % p% Fines & Fees 11% ses Taxes �o Licenses/Permits 2% Proposed FYI Budget to General Fund Actual Budget Estimated Budget FY18 Proposed Revenues FY 16 FY 17 FY 17 FY 18 $ Diff % Diff. Property Taxes $ 11,100,26 I $ 12,340,137 $ 12,310,202 $ 13,639,048 $ 1,298,911 11% Prior Year Property Taxes $ (80701 $ 40,000 $ 32,000 $ 30,000 $ (10,000) (25%) Penalties & Interest $ 65,475 $ 58,000 $ 65,000 $ 65,000 $ 7,000 12% Sales Tax $ 10,046,414$ 10,354,239 $ 10,636,264 $ 10,805,859 $ 451,620 4% Additional Sales Tax $ 2,550,030 $ 2,651,275 $ 2,710,352 $ 2,771,302 $ 120,027 5% Mixed Drink Tax $ 101,5033$ 100,000 $ 120,000 $ 145.000 $ 45,000 45% Electric Franchise $ 1,632,805(�$ 1,675,882 $ 1,675,882 $ 1,683,432 $ 7,550 0% Gas Franchise $ 325,998 385,000 $ 378,000 $ 380,000 $ (5,000) (1%) Telephone Franchise $ 303,8141$ 300,000 $ 300,000 $ 309,000 $ 9,000 3% Sanitation Service $ 221,904 , $ 233,000 $ 227,800 $ 232,800 $ (200) (0%) Recycling Franchise Fee $ 18,399 $ 18,690 $ 18,250 $ 19,200 $ 510 3% Cable Franchise Fee $ 731,681'$ 778,000 $ 658,000 $ 658,000 $ (120,000) (15%) W&WW Franchise Tax $ 1,086,3984 1,174,635 $ 1,174,547 $ 1,222,844 $ 48,209 4% Other Permits $ 26,184, $ 20,000 $ 20,000 $ 25,000 $ 5,000 25% Health Permits $ 72,200- $ 79,000 $ 65,200 $ 70,000 $ (9,000) (11%) Fire Permits $ 66,354'�" 50,000 $ 69,500 $ 69,500 $ 19,500 39% Contractor Regulatory License $ 61,500 $ 60,000 $ 60,000 $ 62,000 $ 2,000 3% Minimum Housing $ 151,558 $ 122,000 $ 101,000 $ 100,000 $ (22,000) (18%) Misc. Permits and Fees $ 59,960 $ 57,535 $ 41,660 $ 44,000 $ (13,535) (24%) Building Permits $ 1,279,660- $ 590,000 $ 1,000,000 $ 500,000 $ (90,000) (15%) Swimming Pools/Concessions $ 259.761 $ 280,000 $ 263,000 $ 265,000 $ (15,000) (5%) Auto Theft Task Force Grant $ 87,505 $ 85,790 $ 85,790 $ 87,506 $ 1,716 2% School Resource Officers $ 307,702 $ 316,935 $ 316,935 $ 323,272 $ 6,337 2% Municipal Court $ 2,988,164 $ 3,114,513 $ 2,449,647 $ 2,650,846 $ (463,667) (15%) Library Fees $ 31,588 $ 30,100 $ 29,835 $ 29,835 $ (265) (1%) Ambulance Fees $ 1,050,064 $ 1,060,000 $ 1,060,000 $ 1,150,000 $ 90,000 8% Alarm Revenue $ 127,145 $ 130,000 $ 108,000 $ 130,000 $ - 0% Jail Revenue $ 377,905 $ 175,000 $ 275,000 $ 210,000 $ 35,000 20% Interest Income $ 97,775 $ 35,000 $ 110,000 $ 140,000 $ 105,000 300% Miscellaneous $ 151,811 $ 105,228 $ 384,121 $ 108,778 $ 3,550 3% Tower Lease $ 444,145 $ 537,000 $ 496,500 $ 511,400 $ (25,600) (5%) Betterment/Contributions $ 14,955 $ 14,500 $ 15,500 $ 15,500 $ 1,000 7% Transfers $ 2,771,820 $ 2,788,798 $ 2,712,074 $ 2.771,496 $ 17,302 1% TOTAL REVENUES $ 38,611,635 $ 39,760,257 $ 39,970,059 $ 41,225,618 $ 1,465,361 4% Use of Reserves $ - $ 2,099,305 $ 1,373,164 $ 2,750,528 $ 651,223 310A TOTAL RESOURCES $ 38,611,635 $ 41,859,562 $ 41,343,223 $ 43,9765146 $ 25116,584 5% 18 TAX RATE SCENARIOS As Computed from July 2017 Certified Tax Roll Fiscal Year 2017-18 Revenue at Revenue at Revenue at Fiscal Year 2016-17 Effective Tax Rate Proposed Rate Rollback Rate Total Tax Rate 0.462500 0.432693 0.462500 0.470245 Debt Tax Rate 0,099447 0.101444 0.101444 0.101444 M & 0 Tax Rate 0.363053 0.331249 0.361056 0.368801 Assessed Valuation (a) $3,553,921,930 $4,001,295,340 $4,001,295,340 $4,001,295,340 Adj. Net Taxable Value Assessed (b) $3,269,238,631 $3,629,365,224 $3,629,365,224 $3,629,365,224 TIF Increment Value (c) 70,479,212 113,256,202 113,256,202 113,256,202 Total Debt $5,233,310 $5,441,881 $5,441,881 $5,441,881 Debt Paid by other Sources ($1,966,238) ($1,760,106) ($1,760,106) ($1,760,106) Taxable Debt Service $3,267,072 $3,681,775 $3,681,775 $3,681,775 Debt Revenue $3,251,160 $3,681,773 $3,681,773 $3,681,773 Prior Year Debt Revenue $3,002,284 $3,251,160 $3,251,160 $3,251,160 Increase(Decrease)in Debt Revenue $248,876 $430,614 $430,614 $430,614 M&ORevenue- General Fund $11,493,289 $11,841,902 $12,907,480 $13,184,358 Ceiling Revenues $846,848 $717,409 $731,568 $734,954 Total General Fund Tax Revenue $12,340,137 $12,559,311 $13,639,048 $13,919,312 Prior Year M&O Revenue $11,332,966 $12,340,137 $12,340,137 $12,340,137 Increase (Decrease) in M&O Revenue $1,007,171 $219,174 $1,298,911 $1,579,175 Total Increase in Tax Revenue $1,256,047 $649,788 $1,729,525 $2,009,788 NOTES: (a) Assessed Valuation is the Net Taxable Value from T.A.D. plus minimum value of ARB and estimate of incomplete property. (b) Adj. Net Taxable Value Assessed = Assessed Value less TIF increment $113,256,202 and authorized ceiling Over 65 $242,153,977 and Disabled Persons $16,519,937. (c) TIF = Tax Increment Finance zone increment value increase contracted at 75% ($151,008,269 @ 75% = $113,256,202). Note: Under these circumstances each penny of tax equals approximately $357,492 ($3,629,365,224'.01'.985/100 = $357,492). M&O Revenues are at a collection rate of approximately 98.5%. Debt Revenues are at 100% collections. M&O = Maintenance and Operations iR General Fund Expenditures FY2017-2018 Public Works PACS Capital Finance 5% 6% 6% City Admin 4% Admin Srvcs 6% 2% n�. Non -Depart 12% Police 33% Development 2% Fire 24% Proposed FY17 Budget to General Fund Actual Budget Estimated Budget FY18 Proposed Expenditures FY 16 FY 17 FY 17 FY 18 $ Diff % Diff. City Council $ 18,826 $ 40,680 $ 40,680 $ 40,680 $ - 0% City Administration $ 541,578 $ 575.104 $ 575,104 $ 596,912 $ 21,808 4% City Secretary $ 330,243 $ 395,941 $ 395,941 $ 412,918 $ 16,977 4% Comm unications/Marketin $ 9,888 $ 23,475 $ 23,475 $ 23,475 $ - 0% Total - City Administration $ 900,535 $ 1,035,200 $ 1,035,200 $ 1,073,985 $ 38,785 4% Finance/Budget $ 215,067 $ 267,553 $ 267,553 $ 240,938 $ (26,615) (10%) Municipal Court $ 676,308 $ 769,777 $ 769,777 $ 808,974 $ 39,197 5% Accounting $ 333,876 $ 361,067 $ 361,067 $ 469,965 $ 108,898 30% Purchasinq $ 86,405 $ 91,660 $ 91,660 $ 95,286 $ 3,626 4% Total - Finance $ 1,311,656 $ 1,490,057 $ 1,490,057 $ 1,615,163 $ 125,106 8% Emergency Management $ 40,339 $ 50,775 $ 50.775 $ 50.775 $ - 0% Police Code Compliance $ 1,583,599 $ 1,742,359 $ 1,742,359 $ 1,703,150 $ (39,209) (2%) Police Administration $ 971,909 $ 1,045,569 $ 1,045,569 $ 1,068,297 $ 22,728 2% Police Patrol $ 4,891,643 $ 5,463,098 $ 5,463,098 $ 5,852,113 $ 389,015 7% Police CID $ 1,628,053 $ 1,731,063 $ 1,731,063 $ 1,795,160 $ 64,097 4% Police Service $ 1,931,366 $ 2,030,972 $ 2,030,972 $ 2,281,586 $ 250,614 12% Police Detention $ 1,504,388 $ 1,565,305 $ 1,565 305 $ 1,569,978 $ 4,673 0% Total -Police $ 12,551,297 $ 13,629,141 $ 13,629,141 $ 14,321,059 $ 691,918 5% Fire Marshal/Education $ 558,168 $ 589,076 $ 589,076 $ 614,337 $ 25,261 4% Fire Administration $ 505,940 S 528,987 $ 528,987 $ 553,477 $ 24,490 5% EMS/Suppression $ 8,231.642 S 8,980,900 $ 8,980,900 $ 9,254,148 $ 273,248 3% Total -Fire $ 9,295,750 $ 10,098,963 $ 10,098,963 $ 10,421,962 $ 322,999 3% Information Services $ 300,164 $ 327,518 $ 327,518 $ 352,956 $ 25,438 8% Personnel $ 339,186 $ 416,262 $ 416,262 $ 449,397 $ 33,135 8% Facility Maintenance $ 873,507 $ 1,016,284 $ 1,016,284 $ 1,044,176 $ 27,892 3% Libra $ 724,339 $ 755.972 $ 755,972 $ 793,773 $ 37,801 5% Total - Administrative Services $ 2,237,196 $ 2,516,036 $ 2,516,036 $ 2,640,302 $ 124,266 5% Planning & Development $ 292,390 $ 336,860 $ 336.860 $ 325.492 $ (11,368) (3%) Inspection Services $ 314,224 S 379,716 $ 379,716 $ 395,007 $ 15,291 4% Total -Development $ 606,614 $ 716,576 $ 716,576 $ 720,499 $ 3,923 1% Recreation $ 600,713 $ 706,474 $ 706,474 $ 725,351 $ 18,877 3% Parks $ 1,215,835 $ 1,374.093 $ 1,374,093 $ 1,457,924 $ 83,831 6% Swimming Pools $ 133,772 $ 163,460 $ 163,460 $ 163,460 $ - 0% Senior Center $ 227,947 $ 275,047 $ 275,047 $ 278,107 $ 3,060 1% Recreation Admin. $ 66,531 $ 76,024 $ 76,024 $ 79,162 $ 3,138 4% Total -Parks & Comm Srvcs $ 2,244,798 $ 2,595,098 $ 2,595,098 $ 2,704,004 $ 108,906 4% Street Maintenance $ 1,555,701 $ 1,850,324 $ 1,850,324 $ 1,955,713 $ 105,389 6% Animal Control $ 299,020 $ 298,292 $ 298,292 $ 315,937 $ 17,645 6% City Engineer $ 43,548 $ 109,800 $ 109,800 $ 122,735 $ 12,935 12% Total - Public Works $ 1,898,269 $ 2,258,416 $ 2,258,416 $ 2,394,385 $ 135,969 6% Legal Services $ 126,862 $ 175,000 $ 175.000 $ 175,000 $ - 0% Non -Departmental $ 4,794,689 $ 5,209,274 $ 5,484,274 $ 5,137,266 S (72,008) (1%) Betterment $ 19,630 $ 29,000 $ 29.000 $ 13,500 $ (15,500) 53% Total - Non -Depart. $ 4,941,181 $ 5,413,274 $ 5,688,274 $ 5,325,766 $ 87,508 2% Total Operating Expenses $ 35,987,296 $ 39,752,761 $ 40,027,761 $ 41,217,125 $ 1,464,364 4% Capital Expenses $ 1,430,199 $ 2,099,305 $ 1,373,164 S 2,750,528 $ 651,223 31% Total Expenses $ 37,417,495 $ 41,852,066 $ 41,400,925 $ 43,967,653 $ 2,115,587 5% 20 Water & Wastewater Revenues FY2017-2018 Other (1) Recycling 2% Wastewater 37% Penalties Reclaimed Water 1% 2% Dater 55% The above graph shows the sources of revenues in the Water & Wastewater Fund which are generated by services provided to the citizens of Euless for recycling, sanitation, water and wastewater. The "Other" amount represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the table below. Proposed FY17 Budget to Water & Wastewater Actual Budget Estimated Budget FY18 Proposed Revenues FY 16 FY 17 FY 17 FY 18 $ Diff % Diff. Interest Income(') $ 40,078 $ 12,000 $ 12,000 $ 30,000 $ 18,000 150% Sanitation $ 208,201 $ 205,000 $ 205,000 $ 218,400 $ 13,400 7% Water Service $ 12,092,051 $ 13,359,457 $ 13,359,457 $ 13,532,489 $ 173,032 1% Wastewater Service $ 7,946,103 $ 8,571,561 $ 8,571,561 $ 9,085,715 $ 514,154 6% Reclaimed Water Service $ 321,700 $ 319,672 $ 319,672 $ 475,984 $ 156,312 49% New Meters(l) $ 53.493 $ 60,000 $ 60,000 $ 55,000 $ (5,000) (8%) Reconnect Fees(') $ 230,790 $ 230,000 $ 230,000 $ 230,000 $ - 0% Inspection Fees(') $ 199.199 $ 100,000 $ 100,000 $ 150,000 $ 50,000 50% Miscellaneous(') $ 32,294 $ 35,000 $ 35,000 $ 35,000 $ - 0% Penalties $ 224,119 $ 230,000 $ 230,000 $ 230,000 $ 0% Initiations/Transfer Fees(') $ 32,610 $ 30,000 $ 30,000 $ 30,000 $ 0% Recycling Fees $ 350,492 $ 340,000 $ 340,000 $ 384,282 $ 44,282 13% Use of Rate Stabilization $ 147,289 $ 226,003 $ 226,003 $ 266,772 $ 40,769 18% Rate Stabilization Rebate $ (147,289) $ (226,003) $ (226,003) $ (266,772) $ (40,769) 18% TOTAL REVENUES $ 21,731,130 $ 23,492,690 $ 23,492,690 $ 24,456,870 $ 964,180 4% Use of Reserves $ - $ 233,074 $ 13,257 $ 521,230 $ 288,156 124% TOTAL RESOURCES $ 21,731,130 $ 23,725,764 $ 23,505,947 $ 24,978,100 $ 1,252,336 5% The above chart details revenues for the past, current, and upcoming fiscal years, as well as expected increases and decreases in service fee collections within the past year. The Water and Wastewater revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. (1) Water & Wastewater Revenue line items are aggregated in graph under "Other" a Water & Wastewater Expenditures FY2017-2018 Capital GIS 2% 3% Wastewater Treatment 18% Water Non -Depart. 37% 4%u 32% Finance 2% Public Works 2% The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Proposed FY17 Budget to Water & Wastewater Actual Budget Estimated Budget FY18 Proposed Expenditures FY 16 FY 17 FY 17 FY 18 $ Diff % Diff. Water Office $ 428,559 $ 455,034 $ 455,034 $ 474,981 $ 19,947 4% Total -Finance $ 428,559 $ 455,034 $ 455,034 $ 474,981 $ 19,947 4% City Engineer $ 277,470 $ 321,339 $ 321,339 $ 364,501 $ 43,162 13% Water Production $ 7,637,317 $ 7,760,394 $ 7,760,394 $ 7,961,337 $ 200,943 3% Water Distribution $ 875,484 $ 1,027,179 $ 1,027,179 $ 1,089,964 $ 62,785 6% Wastewater Treatment $ 3,420,741 $ 4,384,457 $ 4,384,457 $ 4,542,215 $ 157,758 4% Meter Readinq $ 61,346 $ 66.323 $ 66,323 $ 68,847 $ 2,524 4% Total -Public Works $ 12,272,358 $ 13,559,692 $ 13,559,692 $ 14,026,864 $ 467,172 3% Recycling $ 26,313 $ 41,300 $ 41,300 $ 41,300 $ - 0% GIS/Information Services $ 504,885 $ 614,373 $ 614,373 $ 632,601 $ 18,228 3% Legal Services $ 72,238 $ 85,000 $ 85,000 $ 85,000 $ - 0% Non -Departmental $ 7,987,100 $ 8,681,030 $ 8,681,030 $ 9,177,888 $ 496,858 6% Total -Non Departmental $ 8,590,536 $ 9,421,703 $ 9,421,703 $ 9,936,789 $ 515,086 5% Total Operating Expenses $ 21,291,453 $ 23,436,429 $ 23,436,429 $ 24,438,634 $ 1,002,205 4% Capital Expenses $ 225,836 $ 233,074 $ 13,257 $ 521,230 $ 288,156 124% Total Expenses $ 21,517,289 $ 23,669,503 $ 23,449,686 $ 24,959,864 $ 1,290,361 5% The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the expected increases and decreases in costs within the past year. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system. 22 All Other Enterprise Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all other enterprise operating funds presented within the City of Euless' Annual Operating Budget. Enterprise Funds Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FYI Budget to FYI Proposed $ Diff % Diff. Service Center Fund: Revenues $ 1,285,835 $ 1,309,545 $ 1,311,297 $ 1,284,986 $ (24,559) (2%) Operating Expenses $ 1,060,028 $ 1,307,033 $ 1,307,033 $ 1,284,986 $ (22,047) (2%) Use of Reserves $ - $ 25,500 $ 21,236 $ 42,800 $ 17,300 68% Capital Expenses $ - $ 25,500 $ 25,500 $ 42,800 $ 17,300 68% Drainage Utility System: Revenues $ 725,288 $ 719,280 $ 731,800 $ 810,212 $ 90,932 13% Operating Expenses $ 695,359 $ 696,409 $ 696,409 $ 807,617 $ 111,208 16% Use of Reserves $ 30,071 $ 75,000 $ 39,609 $ 100,000 $ 25,000 33% Capital Expenses $ 60,000 $ 75,000 $ 75,000 $ 100,000 $ 25,000 33% Recreation Classes: Revenues $ 705,993 $ 583,830 $ 625,829 $ 679,430 $ 95,600 16% Operating Expenses $ 627,620 $ 570,841 $ 605,841 $ 650,806 $ 79,965 14% Use of Reserves $ 36,930 $ 75,514 $ 55,526 $ 56,743 $ (18,771) (25%) Capital Expenses $ 115,303 $ 75,514 $ 75,514 $ 56,743 $ (18,771) (25%) Arbor Daze: Revenues $ 52,317 $ 80,000 $ 81,230 $ 80,000 $ - 0% Operating Expenses $ 52,312 $ 79,500 $ 79,500 $ 79,500 $ - 0% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Golf Course: Revenues $ 4,314,741 $ 4,476,442 $ 4,476,442 $ 4,540,896 $ 64,454 1% Operating Expenses $ 4,262,373 $ 4,417,580 $ 4,417,580 $ 4,518,975 $ 101,395 2% Use of Reserves $ - $ - $ - - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Sports Complex: Revenues $ 1,336,263 $ 1,437,300 $ 1,393,400 $ 1,338,600 $ (98,700) (7%) Operating Expenses $ 1,335,134 $ 1,350,037 $ 1,297,711 $ 1,236,204 $ (113,833) (8%) Use of Reserves $ - $ 49,985 $ - $ 85,850 $ 35,865 72% Capital Expenses $ - $ 49,985 $ 49,985 $ 85,850 $ 35,865 72% Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the government's council is that the costs of providing goods and services to the general public on a continuing basis can be financed or recovered primarily through user charges. The Service Center Fund is used to account for the maintenance of the City's motor vehicles. The Drainage Fund is used to account for the acquisition, operation, and maintenance of the City's municipal drainage utility system. The Recreation Class Fund is used to account for the operation of recreational programs, activities and special events offered to Euless citizens and other groups on a fee basis. The Arbor Daze Fund is used to account for expenses related to the annual festival. The Texas Star Golf Course and Texas Star Sports Complex Funds are used to account for the operations and maintenance of these facilities which are supported primarily by user charges. 23 M 11.1 Special Revenue Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Special Revenue Funds presented within the City of Euless' Annual Operating Budget. Special Revenue Funds Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FYI Budget to FYI Proposed $ Diff % Diff. Hotel/Motel: Revenues $ 697,635 $ 651,666 $ 878,500 $ 924,450 $ 272,784 42% Operating Expenses $ 460,837 $ 637,909 $ 660,202 $ 772,821 $ 134,912 21% Use of Reserves $ - $ 153,476 $ - $ 219,355 $ 65,879 43% Capital Expenses $ 58,256 $ 153,476 $ 98,476 $ 219,355 $ 65,879 43% Juvenile Case: Revenues $ 103,093 $ 113,700 $ 90,800 $ 91,800 $ (21,900) (19%) Operating Expenses $ 80,463 $ 90,681 $ 90,681 $ 90,167 $ (514) (1%) Use of Excess Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% EDC'/20 Sales Tax: Revenues $ 5,105,775 $ 5,311,100 $ 5,429,092 $ 5,546,154 $ 235,054 4% Operating Expenses $ 3,600,807 $ 4,227,246 $ 4,121,195 $ 4,246,179 $ 18,933 0% Use of Reserves $ - $ 3,071,565 $ 1,004,439 $ 2,367,910 $ (703,655) (23%) Capital Expenses $ 934,289 $ 3,071,565 $ 2,312,336 $ 2,367,910 $ (703,655) (23%) CCPD %0 Sales Tax: Revenues $ 2,516,872 $ 2,601,325 $ 2,677,864 $ 2,738,659 $ 137,334 5% Operating Expenses $ 2,001,962 $ 2,596,932 $ 2,596,932 $ 2,719,514 $ 122,582 5% Use of Reserves $ - $ 275,747 $ 194,815 $ 188,282 $ (87,465) (32%) Capital Expenses $ 198,097 $ 275,747 $ 275,747 $ 188,282 $ (87,465) (32%) Police Seized Assets Fund: Revenues $ Operating Expenses $ Use of Reserves $ Capital Expenses $ Police Drug Fund: Revenues $ Operating Expenses $ Use of Reserves $ Capital Expenses $ Grant Fund: Revenues $ Operating Expenses $ Use of Reserves $ Capital Expenses $ Car Rental Tax: 5,443 $ 1,000 $ 1,200 $ 1,250 $ 250 25% 232,791 $ 156,108 $ 156,108 $ 61,956 $ (94,152) (60%) 252,866 $ 155,108 $ 154,908 $ 60,706 $ (94,402) (61%) 25,518 $ - $ - $ - $ - 0% 19,604 $ 700 $ 11,394 $ 1,400 $ 700 100% 2,758 $ 700 $ 700 $ 500 $ (200) (29%) - $ 200,000 $ - $ 200,000 $ - 0% - $ 200,000 $ - $ 200,000 $ - 0% 338,130 $ 212,747 $ 190,214 $ 235,537 $ 22,790 11% 328,991 $ 212,747 $ 190,214 $ 235,537 $ 22,790 11% 5,208 $ - $ - $ - $ - 0% - $ - $ - $ - $ - 0% Revenues $ 14,891,205 $ Operating Expenses $ 12,405,805 $ Use of Reserves $ 2,187,434 $ Capital Expenses $ 4,672,835 $ Glade Parks TIRZ: Revenues $ Operating Expenses $ Use of Reserves $ Capital Expenses $ 14,227,470 $ 13,552,739 $ 13,625,352 $ (602,118) (4%) 11,672,591 $ 11,124,722 $ 10,941,129 $ (731,462) (6%) 2,933,307 $ 73,951 $ 2,026,439 $ (906,868) (31%) 2,933,307 $ 2,501,968 $ 2,026,439 $ (906,868) (31%) 614,715 $ 1,069,754 $ 973,724 $ 1,362,650 $ 292,896 27% 519,624 $ 943,589 $ 943,589 $ 965,350 $ 21,761 2% - $ - $ - $ - $ - 0% - $ - $ - $ - $ - 0% 24 Special Revenue Funds Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FYI Budget to FYI Proposed $ Diff % Diff. Cable PEG Fund: Revenues $ 147,755 $ 120,000 $ 129,400 $ 130,400 $ 10,400 9% Operating Expenses $ 50 $ 120,000 $ 120,000 $ 120,000 $ - 0% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ 29,139 $ - $ - $ - $ - 0% Midtown PID: Revenues $ 350,920 $ 642,288 $ 642,288 $ 988,302 $ 346,014 54% Operating Expenses $ 315,920 $ 642,288 $ 642,288 $ 988,302 $ 346,014 54% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Special Revenue funds are used for specific revenues that are legally restricted to expenditures for particular purposes. The Hotel/Motel Fund is used to account for occupancy tax revenues from area hotels. Expenses are dedicated to the promotion of tourism and the convention and hotel industry. The Juvenile Case Fund is used to account for court fees collected. Expenses are dedicated primarily to personnel and operating costs required to process juvenile cases. The Euless Development Corporation (EDC) %0 Sales Tax Fund is used to account for the Y20 sales tax revenues. Expenses are dedicated to parks, library, recreational, and economic development activities within the City of Euless. The Crime Control and Prevention District (CCPD) %0 Sales Tax Fund is used to account for %0 sales tax revenues. Expenses are dedicated to additional personnel, crime prevention programs, and equipment for the Euless Police Department. The Police Seized Asset Fund is used to account for proceeds from sale of seized assets which are dedicated to police expenditures. The Police Drug Fund is used to account for proceeds from sale of assets seized in connection with drug arrests. Expenses are dedicated solely for police department expenditures. Only interest earnings and overtime cost are budgeted due to the volatility and unpredictable nature in asset confiscation. Grant Fund is used to account for grant funds and other restricted revenues received by the City. Expenses must be spent in accordance with the grant provisions. The Car Rental Tax Fund is used to account for the 5% tax charged on any short-term motor vehicle rental. Expenses may be dedicated to operations, debt avoidance/reduction and capital expenditures. These revenues are shared equally between the cities of Dallas, Fort Worth, and Euless. The Glade Parks Public Improvement District (PID) Fund is used to account for assessments levied upon properties within the district boundaries. Expenses are incurred for the repayment of debt issued to fund public improvements within the district. The district will only assess property owners for the portion of the debt payment not covered with resources from the Glade Parks TIRZ. The Glade Parks Tax Increment Reinvestment Zone (TIRZ) Fund is used to account for new revenues generated from increased values of properties located within the Zone, based on the percentage pledged by each participating taxing entity. Expenses are incurred for the repayment of the related infrastructure cost. The Cable Public Educational and Governmental (PEG) Fund is used to account for a 1% fee collected from cable channel providers for expansion of the City's public, educational, and governmental channel. The Midtown Public Improvement District (PID) Fund is used to account for assessments levied upon properties within the district boundaries. Expenses are incurred for the repayment of debt issued to fund public improvements within the district. 25 Internal Service Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Internal Service Funds presented within the City of Euless' Annual Operating Budget. Internal Service Funds Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FYI Budget to FY18 Proposed $ Diff % Diff. Equipment Replacement: Revenue $ 1,589,577 $ 1,985,225 $ 3,313,500 $ 2,399,920 $ 414,695 21% Operating Expenses $ 1,321,948 $ 2,958,809 $ 2,958,809 $ 1,935,783 $ (1,023,026) (35%) Use of Excess Reserves $ - $ 973,584 $ - $ - $ (973,584) - Insurance: Revenue $ 6,222,324 $ 7,509,937 $ 7,509,937 $ 8,219,059 $ 709,122 9% Operating Expenses $ 6,777,403 $ 7,413,007 $ 7,413,007 $ 8,151,422 $ 738,415 10% Use of Reserves $ 555,079 $ 100,000 $ - $ 100,000 $ - 0% Capital Expenses $ - $ 100,000 $ - $ 100,000 $ - 0% Risk/WC Management: Revenue $ 938,625 $ 953,743 $ 959,598 $ 1,019,938 $ 66,195 7% Operating Expenses $ 320,272 $ 923,293 $ 923,293 $ 998,892 $ 75,599 8% Use of Reserves $ - $ 175,000 $ - $ 311,500 $ 136,500 78% Capital Expenses $ 4,200 $ 175,000 $ - $ 311,500 $ 136,500 78% Internal Service funds are used to account for the financing of goods or services provided by one department to other departments of the government and to other government units, on a cost reimbursement basis. The Equipment Replacement Fund is used to account for the accumulation of funds from user departments. Expenses are dedicated to replacement of existing equipment and motor vehicles. The Insurance Fund is used to account for both city and employee premiums. Expenses are dedicated to employees' health, dental, and prescription claims. The Risk Management Fund is used to account for the program(s) used for worker's compensation, general liability, and property claims. 26 Debt Service Operating Funds This chart presents revenues and operating expenses, and use of reserves for all Debt Service Funds presented within the City of Euless' Annual Operating Budget. Debt Service Funds Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FYI Budget to FY18 Proposed $ Diff % Diff. General Obligation Debt Revenues $ 5,923,018 $ 4,812,368 $ 5,052,733 $ 5,907,923 $ 1,095,555 23% Operating Expenses $ 4,430,873 $ 4,684,798 $ 6,026,465 $ 5,649,042 $ 964,244 21 % Use of Reserves $ - $ - $ 973,732 $ - $ - 0% Star Center Debt Revenues $ 708,840 $ 711,956 $ 712,656 $ 706,300 $ (5,656) (1%) Operating Expenses $ 708,805 $ 711,956 $ 711,956 $ 706,300 $ (5,656) (1%) Use of Reserves $ - $ - $ - $ - $ _ 0% EDC Debt Service Revenues $ 169,376 $ 47,016 $ 47,016 $ 36,372 $ (10,644) (23%) Operating Expenses $ 169,376 $ 47,016 $ 47,016 $ 36,372 $ (10,644) (23%) Use of Reserves $ - $ - $ - $ - $ - p%a Water & Wastewater Debt Revenues $ 818,209 $ 944,200 $ 944,200 $ 1,195,689 $ 251,489 27% Operating Expenses $ 818,647 $ 944,200 $ 944,200 $ 1,195,689 $ 251,489 27% Use of Reserves $ 438 $ - $ - $ - $ - 0% Texas Star Sports Complex Debt Revenues $ 155,191 $ - $ - $ - $ _ 0% Operating Expenses $ 162,400 $ - $ - $ - $ - 0% Use of Reserves $ 7,209 $ - $ - $ - $ - 0% Texas Star Golf Course Debt Revenues $ 613,918 $ 590,076 $ 590,076 $ 595,826 $ 5,750 1% Operating Expenses $ 611,400 $ 590,076 $ 590,076 $ 595,826 $ 5,750 1 % Use of Reserves $ - $ - $ - $ - $ - 0% Debt Service funds are used to account for the repayment of General Obligation Bonds, Certificates of Obligation, Taxable Bonds, and Revenue Supported Bonds. These Bonds represent direct and special obligations of the City. The General Obligation Debt Service Fund is used to account for the collection of a continuing ad valorem tax levied by the City. Expenses are dedicated to the payment of principal and interest on General Obligation Bonds, General Obligation Refunding Bonds, and Certificates of Obligation. The Star Center Debt Fund is used to account for monthly lease payments on the Dr. Pepper Stars Center. Expenses are dedicated to annual debt service requirements. The EDC Debt Service Fund is used to account for pledged revenues, which includes the proceeds of a '/20 sales and use tax levied within the City. Expenses are dedicated to the sole benefit of the Euless Development Corporation obligations. The Water & Wastewater Debt Service Fund is used to account for a pledge of the surplus net revenues of the City's Waterworks and Sewer System. Expenses are dedicated to payment of annual debt service requirements. The Texas Star Sports Complex Debt Service Fund is used to account for a pledge of the surplus net revenues derived from the operation and ownership of the Softball World complex and The Parks At Texas Star. Expenses are dedicated to payment of - annual debt service requirements. The Golf Course Debt Service Fund is used to account for a pledge of the surplus net revenues derived from the operation and ownership of the Texas Star Golf Course. Expenses are dedicated to payment of annual debt service requirements. 27 Full -Time Personnel Counts FY 15/16 FY 16117 FY 16117 FY 17118 ACTUAL BUDGETED ESTIMATED BUDGETED CITY MANAGERS OFFICE 3.50 3.50 3.50 3.50 CITY SECRETARY 3.50 3.50 3.50 3.50 INFORMATION SERVICES 1.00 1.00 1.00 1.00 FACILITY MAINTENANCE 3.00 3 3.50 3.50 1 4.00 LIBRARY 9.00 9.00 9.00 9.00 Total City Administration 20.00 20.50 20.50 21.00 FINANCE/BUDGET 2.00 2.00 2.00 2.00 COURTS 7.75 7.75 7.75 7.75 ACCOUNTING 3.50 3.50 3.50 4 4.00 PERSONNEL 3.50 3.50 3.50 3.50 PURCHASING 1.00 1.00 1.00 1.00 Total Finance/HR Department 17.75 17.75 17.75 18.25 PD CODE 15.00 15.00 15.00 15.00 PD ADMINISTRATION 6.00 6.00 6.00 6.00 PD PATROL 42.00 1 44.00 44.00 1 45.00 PD INVESTIGATION 13.00 13.00 13.00 13.00 PD SERVICE 22.00 1 21.00 21.00 4 22.00 PD DETENTION 18.00 1 17.00 17.00 17.00 Total Police Department 116.00 116.00 116.00 118.00 FIRE MARSHALL 4.00 4.00 4.00 4.00 FD ADMINISTRATION 4.00 4.00 4.00 4.00 FD PARAMEDIC 64.00 2 67.00 6T00 67.00 Total Fire Department 72.00 76.00 75.00 75.00 PLANNING 2.50 3 3.00 3.00 1 2.50 INSPECTIONS SERVICES 4.00 4.00 4.00 4.00 Total Planning & Development 6.50 7.00 7.00 6.50 RECREATION 6.50 6.50 6.50 6.50 PARKS 11.00 11.00 11.00 11.00 SENIOR CENTER 2.00 2.00 2.00 2.00 RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00 Total Community Services 20.50 20.50 20.50 20.50 STREET MAINTENANCE 9.50 2 10.50 10.50 10.50 ANIMAL CONTROL 3.00 3.00 3.00 3.00 CITY ENGINEER 0.50 0.50 0.50 5 1.00 Total Public Works 13.00 14.00 14.00 14.60 GF NON -DEPARTMENTAL 0.50 0.50 0.50 0.50 Total Non -departmental 0.50 0.50 0.50 0.50 TOTAL GENERAL FUND 266.25 271.25 271.25 274.25 EDC-PARKS 12.25 2 13.25 13.25 13.25 EDC - LIBRARY 10.00 10.00 10.00 10.00 EDC - ECO. DEV. 1.00 1.00 1.00 1.00 TOTAL EDC FUND 23.25 24.26 24.25 24.25 WATER OFFICE 5.00 5.00 5.00 5.00 Total Finance 5.00 5.00 5.00 5.00 W&S ENGINEERING 2.50 2.50 2.50 5 3.00 WATER PRODUCTION 5.75 5.75 5.75 5.75 WATER DISTRIBUTION 7.25 7.25 7.25 7.25 SEWAGE & TREATMENT 7.00 7.00 7.00 7.00 METER READING 1.00 1.00 1.00 1.00 Total Public Works 23.50 23.50 23.50 24.00 INFORMATION SERVICES 4.00 4.00 4.00 4.00 W&S NON-DEPT. 10.00 10.00 10.00 4 10.50 Total Non -departmental 14.00 14.00 14.00 14.60 TOTAL W&S FUND 42.50 42.50 42.50 43.50 GOLF NON DEPARTMENTAL 075 0.75 0.75 0.75 GOLF COURSE MAINT 4.00 4.00 4.00 4.00 GOLF PRO SHOP 2.50 2.50 2.50 2.50 GOLF FOOD AND BEVERAGE 3.00 3.00 3.00 3.00 GOLF CONFERENCE CENTRE 1.50 1.50 1.50 1.50 TOTAL GOLF COURSE FUND 11.75 11.75 11.75 11.75 JUVENILE CASE FUND 1.25 1.25 1.25 1.25 CRIME CONTROL FUND 18.00 1 19.00 19.00 19.00 PUBLIC SAFETY SPECIAL FUND 2.00 1 1.00 1.00 1 0.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY FUND 7.00 7.00 7.00 4 8.00 TEXAS STAR SPORTS COMPLEX 1.50 1.50 1.50 1.50 HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 TOTAL OTHER FUNDS 36.25 36.26 36.25 36.26 TOTAL ALL FUNDS 380.00 386.00 386.00 390.00 1) Shifted position based on funding and job function. 2) Added 3 firefighters, 1 Public Works Field Tech, t Athletic Coordinator 3) Converted 2 part time portions into 1 full time portion. 4) Added i Accountant, t Dispatcher and 1 Field Technician. 5) Converted a part time position into a full time portion 28 Outstanding Bond Indebtedness Principal Amount of Description Date Amount Original Paying Remaining Maturity Issued Agent Interest Rate Outstanding Issuance General Obligation Refunding Bonds, Series 2011 1/15/2011 $ 3,220,000 $ 6,575,000 U.S. Bank 3.5% to 4% 8/15/2021 General Obligation Refunding Bonds, Series 2012' 12/1/2011 $ 3,400,000 $ 5,955,000 U.S. Bank 3%to4% 2/15/2024 General Obligation Refunding Bonds, Series2014 10/15/2014 $ 3,130,000 $ 5,685,000 U.S. Bank 3% 2/15/2020 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 1/15/2011 $ 2,375,000 $ 3,035,000 U.S. Bank 3%to 4.25% 8/15/2030 Obligation, Series 2011' Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 10/15/2014 $ 5,495,000 $ 5,715,000 U.S. Bank 3%to 5% 8/15/2034 Obligation, Series 2014' Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 10/27/2015 $ 3,030,000 $ 3,030,000 U.S. Bank 3%to 5% 2/15/2035 Obligation, Series 2015' Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 1/12/2016 $ 16,450,000 $ 16,450,000 U.S. Bank 2%to 4% 2/15/2041 Obligation, Series 2016' Taxable General Obligation Refunding Bonds, Series 20102 8/15/2010 $ 4,740,000 $ 8,110,000 U.S. Bank 3.4% to 4.4% 8/1/2025 General Obligation Refunding Bonds, Series 2012A36 11/1/2012 $ 5,240,000 $ 8,805,000 U.S. Bank 2%to3% 2/15/2027 Waterworks & Sewer System Revenue < Refunding Bonds, Series 2012 3/29/2012 $ 1,690,000 $ 3,340,000 Bank of Texas 2.03% 7/15/2024 Waterworks & Sewer System Revenue a Bonds, Series 2013 6/25/2013 $ 1,345,000 $ 1,585,000 U.S. Bank 3%to 5% 7/15/2033 Waterworks & Sewer System Revenue Texas Water Bonds, Series 2015A4 8/5/2015 $ 4,245,000 $ 4,685,000 Development 0%to 1.98% 7/15/2035 Board Waterworks & Sewer System Revenue Texas Water Bonds, Series 20156 8/5/2015 $ 2,260,000 $ 2,380,000 Development 0%to 1.68% 7/15/2035 Board Euless Development Corporation, Sales Tax Revenue Refunding Bonds, Series 2012 1/12/2012 $ 75,000 $ 3,785,000 Bank of Texas 1.43% 9/15/2019 Tax Anticipation Notes, Series 2016 8/30/2016 $ 860,000 $ 1,280,000 Frost Bank 1.16% 8/15/2019 De Lage Landen Cisco Capital Lease 10/31/2016 $ 160,545 $ 275,000 Public Finance, g 024% IRS 12/15/2019 LLC Purposes Proposed Bond Indebtedness Proposed Anticipated Proposed Description Issuance Proposed Payment Issuance Proposed Amount Sale Type Source Date Term Tax Anticipation Notes, Series 2017 - Equipment $ 625,000 Competitive Replacement Package Sale Property Tax September 2017 2 Year Texas Water Water & Sewer Waterworks & Sewer System Revenue Bonds* $ 3,211,977 Development System October 2017 20 Year Board Revenues Certificates of Obligation - FY2018 Street Improvements g p $ 6,030,620 Competitive Property Tax February 2018 20 Year Sale Competitive Glade Parks TIRZ Certificates of Obligation - Glade Parks Phase 4 g $ 3,268,910 / PID tf2 February 2018 20 Year Sale Revenues Euless Development Corporation, Sales Tax Revenue $ Competitive Bonds 4,500,000 Sale 1/2 < Sales Tax September 2018 20 Year ' Bonds paid by Tax Increment Financing District & Public Improvement District. 2 Bonds paid by rental income from Dallas Stars Center. 3 Remaining Bonds paid by Texas Star Golf Course. ° Bonds paid by Water & Wastewater user charges. 5 Date corrected from FY2017 Budget Document. 6 Amount of Original Issuance corrected from FY2017 Budget Document. * Depending on funding availability from Texas Water Development Board for reclaimed water system expansion. 29 w 0 < < l Capital & Supplemental Requests 2018 by Fund Ref r Dept Division Fund Program Description Program Type Program Cost Totals Dept Ranking Funded 1 Admin Svcs Library General Moving Expense Capital $ 75,000 $ 75,000 1 Yes No 3 Finance Accounting General Accountant I Computer Capital $ 2,500 $ 77,500 1 Yes No 4 CIAO Communications General Multi -Media Interns Capital $ 10,500 $ 88,000 1 Yes No 5 CMO Communications General Website Redesign & Content Management System Capital $ 30,000 $ 118,000 2 Yes No 7 CIAO CSO General Electronic Conversion of Paper Records/Document Storage Capital $ 76,500 $ 194,500 4 Yes No 8 CIAO CMO General City Match for HOME/CPR Programs Capital $ 55,000 $ 249,500 5 Yes No 9 & 10 Admin Svcs Information Svcs General Hardware/Software Replacement Capital $ 327,000 $ 576,500 1 Yes No 12 Admin Svcs Information Svcs General Court Technology Capital $ 58,200 $ 634,700 4 Yes No 15 Admin Svcs Information Svcs General Cognos Software for HTE Capital $ 34,340 $ 669,040 7 Yes No 16 PW Street Maintenance General Street Condition Assessment Capital $ 75,000 $ 744,040 1 Yes No 27 Fire Fire Marshal General Fire Station Furniture Replacement - Phase 11 Capital $ 9,700 $ 753,740 6 Yes No 29 Fire Fire Marshal General Fire Inspector Capital $ 20,800 $ 774,540 2 Yes No 31 PACS Aquatics General Exhaust Fans - Indoor Pool Capital $ 7,500 $ 782,040 2 Yes No 33 PACS Parks General Trail Maintenance Capital $ 75,000 $ 857,040 4 Yes No 35 PACS Senior Center General Recumbent Bike Replacement Capital $ 6,500 $ 863,540 6 Yes No 39 PACS Senior Center General Table Replacement - Senior Center Capital $ 3,197 $ 866,737 10 Yes No 47 Fleet & Fac Fac Maintenance General Carpet Replacement- Building D Capital $ 65,500 $ 932,237 2 Yes No 48 Fleet & Fac Fac Maintenance General Lighting Replacement - Police and Courts Building Capital $ 39,150 $ 971,387 3 Yes No 50 Fleet & Fac Fac Maintenance General Roof Replacement - Fire Station fit Capital $ 128,000 $ 1,099,387 5 Yes No 51 Fleet & Fac Fac Maintenance General Jail Upgrades Capital $ 75,000 $ 1,174,387 6 V Yes No 54 Fleet & Fac Fac Maintenance General HVAC Package Unit Replacements Capital $ 25,000 $ 1,199,387 9 Yes No Non -Dept Non -Dept General Transfer to FY2018 Street Improvements Capital $ 425,000 $ 1,624,387 Yes No Non -Dept Non -Dept General Transfer to Misc Street Repairs Capital $ 150,000 $ 1,774,387 Yes No Non -Dept Non -Dept General Transfer to Insurance Capital $ 250,000 $ 2,024,387 Yes No 38 PACS Senior Center General Television Replacement - Senior Center Capital $ 7,000 $ 2,032,387 9 Yes No 46 Fleet & Fac Fac Maintenance General Vertical Access Lift Capital $ 6,500 $ 2,037,887 1 Yes No 52 Fleet & Fac Fac Maintenance General Staff Locker Rooms Capital $ 85,000 $ 2,122,887 7 Yes No 53 Fleet & Fac Fac Maintenance General MagnaGrip System Additions Capital $ 18,250 $ 2,141,137 8 Yes No 65 PD Patrol General Less -lethal Shotguns Capital $ 11,000 $ 2,152,137 9 Yes No 3 Finance Accounting General Accountant I - h cost Supplemental $ 45,017 $ 45,017 1 Yes No 20 PW Engineering General Upgrade Part-time Clerk to Full-time Office Technician Supplemental $ 9,917 $ 54,934 1 Yes No 40 PACs Parks General Weed Control and Fertilization Program Supplemental $ 25,515 $ 80,449 1 Yes No 41 PACS Parks General Pond Maintenance Supplemental $ 8,325 $ 88,774 2 Yes No 68 PD Service General Dispatcher Supplemental $ 80,832 $ 169,606 1 Yes No 56 Planning Development General Part-time Secretary Supplemental $ 20,595 $ 190,201 1 Yes No Part-time Secretaryis a current position shared with Facilites. Position will be shifted to full-time under Facilities. Funds requested will allow continuation of part-time secretaryfor Planning & Development. 28 Fire EMS/Suppression General Firefighter/Paramedics Supplemental $ 302,976 $ 493,177 1 Yes No 69 PD Code Compliance General Code Officer and Vehicle Supplemental $ 111,434 $ 604,611 2 Yes ® No *Page numbers found m 'Capital & Supplemental Requests" book for fiscal year 2017-2018 presented to Council June 12, 2017. � � C Capital & Supplemental Requests 2018 by Fund Program Program Dept Ref#' Dept Division Fund Program Description Type Cost Totals Ranking Funded 57 PD Administration CCPD NETCO Radio Equipment Relocation Capital $ 28,500 $ 28,500 1 Yes No 58 PD Administration CCPD Air Conditioning System - Computer Room Capital $ 15,000 $ 43,500 2 Yes No 59 PD CID CCPD Blood Bank Refrigerator Capital $ 10,495 $ 53,995 3 Yes No 60 PD Patrol CCPD Rifle Replacement Capital $ 28,000 $ 81,995 4 Yes No 61 PD Patrol CCPD Assorted Police Equipment Capital $ 13,787 $ 95,782 5 Yes No 62 PD Detention CCPD Oven Replacement Capital $ 7,500 $ 103,282 6 Yes No 63 PD Administration CCPD Covered Parking -Trailers Capital $ 15,000 $ 118,282 7 Yes No 64 PD CID CCPD Evidence Locker Replacement Capital $ 20,000 $ 138,282 8 Yes No 66 PD Administration CCPD Laserfiche Repository and Licenses Capital $ 10,000 $ 148,282 10 Yes No 67 PD Patrol CCPD Training Simulator and Training Room Capital $ 40,000 $ 188,282 11 Yes No 17 PW Street Maintenance Equip. Repl. Traffic Signal Equipment Capital $ 154,000 $ 154,000 2 Yes No 18 PW Street Maintenance Equip. Repl. Gridsmart Detection System Capital $ 120,000 $ 274,000 3 Yes No 19 PW Street Maintenance Equip. Repl. Street Maintenance Equipment Capital $ 11,310 $ 285,310 4 Yes No 22 Fire EMS/Suppression Equip. Repl. Ambulance Stretcher Loading System Capital $ 77,000 $ 362,310 1 Yes No 23 Fire EMS/Suppression Equip. Repl. Automatic External Defibrillator Replacement Capital $ 45,000 $ 407,310 2 Yes No 24 Fire EMS/Suppression Equip. Repl. Portable Radio Replacement Capital $ 146,723 $ 554,033 3 Yes No 25 Fire EMS/Suppression Equip. Repl. Rescue Tool Replacement Capital $ 31,000 $ 585,033 4 Yes No 26 Fire Fire Marshal Equip. Repl. KNOX KeySecure Unit Replacement Capital $ 13,000 $ 598,033 5 Yes F7 No w 42 44 Fleet & Fac Fleet & Fac fleet Svcs Fleet Svcs Svc Center Svc Center Service Center Interior Remodel Automated Fuel System Upgrade Capital Capital $ $ 25,000 17,800 $ 25,000 $ 42,800 1 3 ves ves No No 43 Fleet & Fac Fleet Svcs Svc Center Tire Equipment Replacement Capital $ 15,250 $ 58,050 2 Yes No 45 Fleet & Fac Fleet Svcs Svc Center Fence Replacement and Gate Repairs Capital $ 29,500 $ 87,550 4 Yes No 11 Admin Svcs Information Svcs W/WW Hardware/Software Replacement Capital $ 76,413 $ 76,413 1 Yes No Non -Dept Non -Dept W/WW Transfer to Miscellaneous Water Rehab Capital $ 100,000 $ 176,413 Yes No Non -Dept Non -Dept W/WW Transfer to Miscellaneous Wastewater Rehab Capital $ 50,000 $ 226,413 Yes No Non -Dept Non -Dept W/WW Transfer to Well Repairs Capital $ 75,000 $ 301,413 Yes No 2 Finance Utility Billing W/WW Interactive Voice Response System Capital $ 45,000 $ 346,413 1 Yes No 3 Finance Accounting W/WW Accountant I - A cost Supplemental $ 45,016 $ 45,016 1 ® Yes No 20 PW Engineering W/W W Upgrade Part-time Clerk to Full-time Office Technician Supplemental $ 31,083 $ 76,099 1 Yes 8 No 30 PACS Recreation Rec Class Playbook Printing and Mailing Capital $ 37,000 $ 37,000 1 Yes No 34 PACS Recreation Rec Class Fitness Equipment Replacement Capital $ 18,343 $ 55,343 5 Yes A No 37 PACS Recreation Rec Class Television Replacement - Recreation Center Capital $ 1,400 $ 56,743 8 Yes No 13 Admin Svcs Information Svcs Risk Security Initiative Capital $ 10,000 $ 10,000 5 ves No 49 Fleet & Fac Fac Maintenance Risk Generator Replacement - Fire Station #2 Capital $ 55,000 $ 65,000 4 Yes No 55 Fleet & Fac Fac Maintenance Risk Standby Generator - Public Works Capital $ 71,500 $ 136,500 10 Yes No 'Page numbers found in 'Capital & Supplemental Requests"book for fiscal year 2017-1018 presented to Council June 12, 2017. i, Capital & Supplemental Requests 2018 by Fund Program Program Dept Ref # Dept Division Fund Program Description Type Cost Totals Ranking Funded 14 Admin Svcs Information Svcs EDC Hardware/Software Replacement- Library/Parks Capital $ 47,760 $ 47,760 6 Yes N o Non -Dept Parks EDC Transfer to Misc Park Improvements Capital $ 50,000 $ 97,760 Yes No Non -Dept Library EDC Transfer to Library Remodel Design Capital $ 127,370 $ 225,130 Yes No Non -Dept Library EDC Transfer to Library Remodel Capital $ 900,000 $ 1,125,130 Yes No Non -Dept Non -Dept EDC Transfer to EDC Debt Reserve Capital $ 377,500 $ 1,502,630 Yes No 32 PACS PATS Athletic Complex Outfield Fence Replacement Capital $ 60,850 $ 60,850 3 ® Yes 8 No 36 PACS PATS Athletic Complex Refrigerator Replacement Capital $ 25,000 $ 85,850 7 Yes No Non -Dept Non -Dept Car Rental Transfer to CIP Capital $ 1,595,100 $ 1,595,100 ® Yes F7 No Non -Dept Non -Dept Car Rental CIP Transfer to Redevelopment Fund Capital $ 2,000,000 $ 2,000,000 ® Yes F] No 6 CMO Community Service Hotel/Motel Replace Christmas Tree at City Hall Complex Capital $ 44,355 $ 44,355 3 ® Yes 8 No Non -Dept Non -Dept Hotel/Motel Transfer to Texas Star CIP/AV Improvement Reimb Capital $ 120,000 $ 164,355 Yes No Non -Dept Non -Dept WT Impact Transfer to Water Tank Debt Service Capital $ 252,188 $ 252,188 ® Yes a No Non -Dept Non -Dept WT Impact Transfer to Reclaimed WL Ext Debt Service Capital $ 121,694 $ 373,882 Yes No Non -Dept Non -Dept Drainage Transfer to Misc Drainage Improvements Capital $ 100,000 $ 100,000 ® Yes 0 No N 21 PW Drainage Drainage Public Works Field Tech I Supplemental $ 66,455 $ 66,455 2 ® Yes No Non -Dept Non -Dept TSGC Reserve Transfer to TSGC Misc Improvements Capital $ 100,000 $ 100,000 ® Yes No *Page numbers found in 'Capital & Supplemental Requests"book for fiscal year 2017-2018 presented to Council June 12, 2017. w Table of Introduction Contents General Fund Preliminary Annual Revenues Et Expenditures Operating Budget Fiscal Year 2017-2018 Water Et Wastewater Fund Revenue Et Expenditures Supplementary Information Other Funds Revenues Et Expenditures Capital, Infrastructure Plans Et Fleet • Comparison Et Historical t I op Multi -Year Financial Plan INTRODUCTION Organizational Chart Budget Process Budget Schedule Excerpt from Charter Fiscal Policies T H E C I T Y O F EULESS CITY ATTORNEY CITY SECRETARY Wayne K. Olson I I Kim Sutter DEPUTY CITY MANAGER Bob Freeman POLICE CHIEF Mike Brown FIRE CHIEF Wes Rhodes FLEET & FACILITIES ADMINISTRATOR Kyle McAdams HR/RISK ADMINISTRATOR Carolyn Marshall ORGANIZATIONAL CHART CITIZENS OF EULESS MAYOR & COUNCIL DIRECTOR OF FINANCE Janina Jewell AUDITOR Doug Burkham L retta Getchell, Ity Manager October 15, 2015 CITY MANAGER Loretta Getchell MUNICIPAL COURT JUDGE MUNICIPAL COURT Lacy Britten OF RECORD DIR. OF PARKS & COMMUNITY I SERVICES Ray McDonald GENERAL MANAGER TEXAS STAR Glenda Hartsell -Shelton I ASSISTANT TO THE CITY MANAGER I Betsy Deck ASSISTANT CITY MANAGER Chris Barker DIRECTOR OF PUBLIC WORKS Hal Cranor DIRECTOR OF PLANNING AND ECONOMIC DEV. Mike Collins MUNICIPAL COURT Teresa Alexander IS ADMINISTRATOR ScottJoyce LIBRARY ADMINISTRATOR Sherry Knight SOLID WASTE/RECYCLING FRANCHISES BUDGET PROCESS DEFINITION AND AUTHORITY The budget is a financial plan for a specific fiscal year that contains both the estimated revenues to be received during the year and the proposed expenditures to be incurred to achieve stated objectives. The City Charter established the City of Euless' fiscal year as October 1 through September 30. The City Charter further states: The City Manager, prior to August first of each year, shall prepare and submit the budget, covering the next fiscal year, to the City Council, which shall contain the following information. In preparing the budget, each employee, officer, board, and department shall assist the city manager by furnishing all necessary information. (1) The city manager's budget message shall outline the proposed financial policies for the next fiscal year with explanations of any changes from previous years in expenditures and any major changes of policy and a complete statement regarding the financial condition of the City. (2) An estimate of all revenue from taxes and other sources, including the present tax structure rates and property evaluation for the ensuing year. (3) A carefully itemized list of proposed expenses by office, department, agency, employee, and project for the budget year, as compared to actual expenses of the last ended fiscal year, and the present year to date. (4) A description of all outstanding bond indebtedness, showing amount, purchaser, date of issue, rate of interest, and maturity date, as well as any other indebtedness which the City had incurred and which has not been paid. (5) A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing. (6) A list of capital projects which should be undertaken within the five (5) next succeeding years. PUBLIC ACCESS Article VI I, Section 3 of the City Charter provides: The budget and all supporting schedules shall be filed with the City Secretary when submitted to the City Council and shall be open for public inspection by anyone interested. PUBLIC HEARINGS Article VII, Section 4 of the City Charter provides: At the Council meeting at which time the budget is submitted, the Council shall, in conformance with the requirements of law, name the date and place of a public hearing and shall cause to be published the time and place thereof. At this hearing, interested citizens may express their opinion concerning items of expenditure, giving their reasons for wishing to increase or decrease any items of expense. 1-2 BUDGET AMENDMENT Department heads can amend the budget within their divisions as long as it does not affect total appropriations. The City Manager can amend the budget within a particular fund as long as it does not affect total appropriations. The City Council may amend the budget by a majority vote of the full membership for emergency conditions which may arise which could not reasonably have been foreseen in the normal process of planning the budget when the general welfare of the citizenry is involved. These amendments must be by ordinance and attached to the original budget in accordance with Article VII, Section 8 of the City Charter. BUDGET PREPARATION The budget preparation is coordinated through the City Manager's Office and the Finance Department. The budget process begins in late February or early March with a budget kickoff meeting with all City department directors and managers. Each department and division receives a budget preparation manual, forms and year to date budget information. Departments prepare a summary including the following information about their activities: Location and Hours of Operation Mission/Programs/Services Highlights/Accomplishments for the current fiscal year Goals & Objectives for the upcoming fiscal year Major Budgetary Issues and Operational Trends. Current year estimates are carefully reviewed and known exceptions or cost increases are reported along with justification. These variances are reviewed by the City Manager's Office for amendment as deemed necessary. The budget requests are submitted along with justification for any increases. The City Manager's office holds meetings with each director to review each of their line items and discuss any changes. All capital and supplemental requests are submitted separately and must include the following information- Purpose/objective of this request Changes/improvements from current operations Alternative financing options Estimated life of requested item Impact or consequence of not funding this request Equipment being replaced by this request Cost of the item Other associated cost A work session is held to allow each department the opportunity to present their capital and supplemental requests to the City Council. The City Manager's Office consolidates all capital requests and all supplemental requests, assigns a ranking based on funding available, and submits its recommendation to the City Council for consideration. In accordance with the fiscal policies, supplemental programs will only be funded from current revenues. One-time revenue sources and excess reserves are used to fund capital requests. The finance department prepares revenue estimates based on historical data available from the revenue manual (which is updated monthly) and other available data. Estimates are reviewed and adjusted by the City Manager's office as deemed necessary. The objective of 1-3 the City is to estimate revenues as accurately as possible to allow use of all available funding. The City Manager's Office completes a final review of the budget and submits a preliminary budget to the City Council. In accordance with Article VII, Section 2 of the City Charter, this document must be submitted to City Council prior to August 1st STRATEGIC PLANNING The City Council meets for a winter work -session and a budget work -session each year. During these work -sessions, a strategic planning session is held for discussion of short, intermediate, and long-term goals. These goals and the fiscal impact are considered during the budget process and serves as a guide throughout the year for staff. COMPREHENSIVE PLAN The City's long-term planning has been consolidated into a comprehensive five-year plan produced by the City Manager's office. This plan is updated every year and serves as the City's "road map" to which infrastructure, facility, and park projects will be done in the coming years. Each project contains a fiscal impact analysis. The comprehensive plan includes a five-year plan for drainage infrastructure, streets including overlay and construction, water and wastewater line replacement, City facilities, and the parks master plan. The information included in this document is an integral part of the budget process. The Capital Improvements Program details all funded and unfunded projects that have been �- identified to date and meets the requirements of the City Charter. Article VII, Section 2 (4) requires "A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing". Section 2 (5) further requires "A list of capital projects which should be undertaken within the five (5) next succeeding years". BUDGET ADOPTION The City Charter provides: After public hearing, the City Council makes any changes deemed necessary and adopts the budget at least ten (10) days prior to the beginning of the next fiscal year by a favorable majority vote of all members of the Council. On August 3rd and 5t'', the City Council plans to review the preliminary operating and capital budgets. At their regularly scheduled City Council meeting on August 15th, the Euless City Council plans to set a date, time, and place for the budget public hearing on August 29tn City Council will consider adoption of the Budget on September 12th. After the budget adoption, the Finance Department prepares a monthly financial report which is presented to the City Council for their review. 1-4 FY2017-2018 Budget Schedule* DATE RESPONSIBILITY ACTION Wednesday, February 22, 2017 Managers, Directors & Administrators Budget Kickoff - 2:OOPM, City Hall Council Chambers Saturday, February 25, 2017 CC, CMO & Finance Winter Work Session Computer Request Forms due to Information Services, Vehicle Friday, March 03, 2017 Managers, Directors & Administrators Request due to Fleet Services, and pay plan adjustments to HR. March 6-17 CMO, Finance & Directors Preliminary CIP Review Facilities, Public Works, PACS Managers, Directors, Administrators & Capital & Supplemental Request Budget Forms, including Friday, March 24, 2017 Finance FY2018 Multi -year Budget Forms, with supporting documentation and rankings, returned to Finance. Managers, Directors, Administrators & All Other Budget Forms, including FY2018 Known Exceptions Friday, March 31, 2017 Finance and Travel Budget Forms, with supporting documentation, returned to Finance. Departmental Data Entry completed. Friday, April 07, 2017 Finance & Directors Notice of fee changes due to Finance. Friday, April 07, 2017 Finance & Directors All CIP Sheets Updated and returned to Finance. April 10-21 CMO, Finance & Directors Operating & Capital Budget review with Directors and Administrators. Monday, May 15, 2017 TAD Preliminary Tax Roll from TAD Wednesday, May 31, 2017 CSO & Finance Publish Notice of Public Hearing on CCPD budget to be held on June 12th (CCPD Board). Monday, June 12, 2017 CCPD Board Hold Public Hearing on CCPD Budget. Adopt FY2018 CCPD Budget. Submit CCPD Budget to City Council. Monday, June 12, 2017 CC Receive CCPD Budget. Special called meeting at 6:OOP.M. Monday, June 12, 2017 CC, CMO & Directors Pre -Budget Work Session on Capital and Supplemental at 6:15P.M. Thursday, June 15, 2017 CC, CMO & Directors Town Hall Meeting Monday, June 26, 2017 CC, CMO & Finance CIP Bud et Work Session Tuesday, July 25, 2017 TAD Receipt of Final Tax Roll from TAD Make final changes) Monday, July 31, 2017 Finance Preliminary Budget: CC, CMO, CSO, Library, Website Publish Notice of Public Hearing of EDC Budget to be held Wednesday, August 02, 2017 CSO & Finance August 141h (EDC Board). Publish Notice of City Council Public Hearing of CCPD Budget to be held on August 15th. Thursday, August 03, 2017 CC, CMO & Finance Budget Work Session Saturday, August 05, 2017 CC, CMO & Finance Budget Work Session Monday, August 14, 2017 EDC Board Hold Public Hearing on EDC Budget and Adopt FY2018 EDC Budget. Vote to Place a Proposal to adopt a Specified Tax Rate on the September 12t" agenda. Schedule Public Hearings on Tuesday, August 15, 2017 CC Proposed Tax Rate for August 29th and September 5th. Schedule Public Hearing on Proposed City and EDC budgets to be held August 29th. Hold Public Hearing on FY2018 CCPD Budget. Approve CCPD FY2018 Budget. Publish Notice of Property Tax Rate and Public Hearings on Thursday, August 17, 2017 CSO & Finance Tax Increase to be held August 29th and September 5th. Publish Notice of Public Hearing on Proposed Budgets (City and EDC) to be held August 29th. Hold Public Hearing on Proposed EDC and City FY2018 budgets. Hold 1st Public Hearing on Proposed Tax Rate. Tuesday, August 29, 2017 CC Announce date, time and place of 2nd public hearing on the Tax Rate and announce date, time and place of meeting to adopt the proposed tax rate for September 12th. Special Called Meeting to Hold 2otl Public Hearing on Proposed Tuesday, September 05, 2017 CC Tax Rate. Announce date, time and place of meeting to adopt the proposed tax rate for Tax Year 2017 for September 1 t Approve EDC Budget. First Reading and Adoption of the Tuesday, September 12, 2017 CC FY2018 Budget. Ratify Property Revenue Increase. First Reading and Adoption of Tax Rate. Adopt the Tax Roll. Second Reading and Adoption of FY2018 Budget (if Tuesday, September 26, 2017 CC necessary). Final Reading and Adoption of Tax Rate (if necessary). Tentative Subject to Change 1-5 EXCERPTS FROM CHARTER CITY OF EULESS, TEXAS ARTICLE VII. FINANCE Sec. 1. Fiscal year. The fiscal year of the City of Euless shall begin on October first of each calendar year and will end on September thirtieth of the following calendar year. The fiscal year will also be established as the accounting and budget year. All funds collected by the City during any fiscal year, including both current and delinquent revenue shall belong to such fiscal year and, except funds derived to pay interest and create a sinking fund on the bonded indebtedness of the City, may be applied to the payment of the expenses incurred during such fiscal year. Any revenues uncollected at the end of any fiscal year, and any unencumbered funds actually on hand shall become resources of the next succeeding fiscal year. State law references— Budgets. V.T.C.A. Local Government Code 1102.001 et seq: fiscal powers. V.T.C.A., Local Government Code ¶ 101.002. State law reference — Fiscal Year. V.T.C.A. Tax Code ¶1.05 Sec. 2. Preparation and submission of budget The City Manager, prior to August first of each year, shall prepare and submit the budget, covering the next fiscal year, to the Council, which shall contain the following information. In preparing the budget, each employee, officer, board, and department shall assist the City Manager by furnishing all necessary information. (1) The City Manager's budget message shall outline the proposed financial policies for the next fiscal year with explanations of any change from previous years in expenditures and any major changes of policy, and a complete statement regarding the financial conditions of the City. (2) An estimate all revenue from taxes and other sources, including the present tax structure rates and property evaluation for the ensuing year. (3) A carefully itemized list of proposed expenses by office, department, agency, employee and project for the budget year, as compared to actual expenses of the last ended fiscal year, and the present year-to-date. (4) A description of all outstanding bond indebtedness, showing amount, purchaser, date of issue, rate of interest and maturity date, as well as any other indebtedness which the City had incurred and which has not been paid. (5) A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing. (6) A list of capital projects which should be undertaken within the five (5) next succeeding years. State law reference — Budget, V.T.C.A., Local Government Code ¶ 102.001 et seq Sec. 3 Budget a public record. The budget and all supporting schedules shall be filed with the City Secretary when submitted to the Council and shall be open to public inspection by anyone interested. State law reference — Budget, V T.C.A., Local Government Code ¶ 102.001 et seq. 1-6 OR Sec. 4. Public hearing on budget. At the Council meeting at which time the budget is submitted, the Council shall, in conformance with the requirements of law, name the date and place of a public hearing and shall cause to be published the time and place thereof. At this hearing, interested citizens may express their opinions concerning items of expenditure, giving their reasons for wishing to increase or decrease any items of expense. (Amended 11-5-91) State law reference — Budget, V.T.C.A., Local Government Code ¶ 102.001 et seq. Sec. 5. Proceeding on adoption of budget. After public hearing, the Council shall analyze the budget, making any additions or deletions which they feel appropriate, and shall, at least ten (10) days prior to the beginning of the next fiscal year, adopt the budget by a favorable majority vote all members of the Council. State law reference — Budget, V.T.C.A. Local Government Code ¶ 102.001 et seq. Sec. 6. Budget, appropriation, and amount to be raised by taxation. On final adoption, the budget shall be in effect for the budget year. Final adoption of the budget by the Council shall constitute the official appropriations as proposed expenditures for the current year and shall constitute the basis of the official levy of the property tax as the amount of tax to be assessed and collected for the corresponding tax year. Estimated expenditures will in no case exceed proposed revenue plus cash on hand. Unused appropriations may be transferred to any item required for the same general purpose. Sec. 7. Unallocated reserve fund. The City Manager may recommend for action by the Council, an unallocated reserve fund to be used for unexpected items of expense which were not contained as original items of expenditures. Sec. 8. Amending the budget. Under the extreme emergency conditions which may arise and which could not reasonably have been foreseen in the normal process of planning the budget, the Council may, by a majority vote of the full membership, amend or change the budget to provide for any additional expenses in which the general welfare of the citizenry is involved. These amendments shall be by ordinance, and shall become an attachment to the original budget. State law reference — Budget, V.T.0 A. Local Government Code ¶ 102.001 et seq. Sec. 9. Certification: copies made available. A copy of the budget, as finally adopted, shall be filed with the City Secretary. The final budget shall be printed, mimeographed, or otherwise reproduced and sufficient copies shall be made available for the use of all offices, agencies and for the use of interested persons and civic organizations. Sec. 10. Defect shall not invalidate the tax levy. Errors or defects in the form or preparation of the budget or the failure to perform any procedural requirements shall not nullify the tax levy or the tax rate. 1-7 �. CITY OF EULESS FISCAL POLICIES I. INTRODUCTION A. Purpose Statement — The City of Euless has an important responsibility to its citizens to carefully account for public funds, to manage municipal finances wisely, and to plan for the adequate funding of services desired by the public. The overriding goal of the Fiscal Policies is to enable the City to achieve a long-term stable and positive financial condition. The watchwords of the City's fiscal management include integrity, prudent stewardship, planning, accountability, and full disclosure. The purpose of the Fiscal Policies is to provide guidelines for the Director of Finance in planning and directing the City's day to day financial affairs and in developing recommendations to the City Manager and City Council. The scope of the policies spans accounting, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, cash management, expenditure control, and debt management. B. Annual Review of Policies — These policies will be reviewed administratively by the Finance Director and City Manager and will be presented to the City Council for approval of any significant changes. II. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING A. Accounting — The Director of Finance is the City's Chief Accountant and is responsible for establishing the chart of accounts and for properly recording financial transactions. B. Accounts Receivable — This asset account reflects amounts owed to the City from citizens, companies, or other governmental entities. Delinquent accounts will be pursued. L C. External Auditinq 1. The City will be audited annually by outside independent accountants (auditors). The auditors must be a CPA firm of national reputation and must demonstrate that they have the breadth and depth of staff to conduct the City's audit in accordance with generally accepted auditing standards and contractual requirements. The auditor's report on the City's financial statements will be completed and submitted to City staff within 120 days of the City's fiscal year end, and the auditor's management letter will be presented to the City staff accordingly. An interim management letter will be issued prior to this date if any materially significant internal control weaknesses are discovered. 2. The Auditors are accountable to the City Council and will have access to direct communication with the City Council if the City staff is unresponsive to auditor recommendations or if the auditors consider such communication necessary to fulfill their legal and professional responsibilities. 3. Auditor Rotation — The City will not require auditor rotation, but will circulate requests for proposal for audit services at least every five years. D. Internal Auditing — The City recognizes the need for an internal audit function to provide independent, unbiased and objective reviews and assessments of the business activities, operations, financial systems and internal accounting controls of the City and some of its business partners. The reviews and assessments are conducted in order to instill confidence to citizens and stakeholders that resources are responsibly and effectively managed in order to achieve intended results. The City shall devote resources, as available, to conduct operational, financial and performance audits, selected as a result of risk analysis and assessment process. The internal audit function will report directly to the City Manager's Office. E. External Financial Reporting — The City will prepare and publish a comprehensive annual financial report (CAFR). The CAFR will be prepared in accordance with generally accepted accounting principles and will be presented annually to the Government Finance Officers Association (GFOA) for evaluation and awarding of the Certificate of Achievement for Excellence in Financial Reporting. 1-8 The CAFR will be published and presented to the City Council within 150 days after the end of the fiscal year. City staffing limitations may preclude such timely reporting. In such case, the Finance Director will inform the City Manager and the City Manager will inform the City Council of the delay and the reasons therefore. F. Internal Financial Reporting — The Finance Department will prepare internal financial reports sufficient for management to plan, monitor, and control the City's financial affairs. Internal financial reporting objectives are addressed throughout the policies. III. INTERNAL CONTROLS A. Obiective — To provide management with reasonable assurance that assets are safeguarded against loss from unauthorized use or disposition. At all times the City of Euless shall maintain an environment conducive to good internal controls. B. Written Procedures — The Finance Director is responsible for developing Citywide written guidelines on accounting, cash handling, and other financial matters which will be approved by the City Manager. The Finance Department will assist Department Managers as needed in tailoring these guidelines into detailed written procedures to fit each department's specific requirements. C. Department Managers Responsible — Each Department Manager is responsible to ensure that good internal controls are followed throughout his or her department, that all Finance Department guidelines on accounting and internal controls are implemented, and that all independent auditor internal control recommendations are addressed. IV. OPERATING BUDGET A. Preparation — The City's "operating budget" is the City's annual financial operating plan. It comprises governmental and proprietary funds, including the General Obligation Debt Service Fund. The budget is prepared by the Finance Director or appointee with the cooperation of all City Departments, and is submitted to the City Manager who makes any necessary changes and transmits the document to the City Council. The operating budget will be submitted to the GFOA annually for evaluation and awarding of the Award for Distinguished Budget Presentation. B. Balanced Budget — The operating budget will be balanced, with current revenues, exclusive of beginning resources, greater than or equal to current expend itureslexpenses. C. Adoption Process — Pursuant to City Charter Article VII Section 5, a budget will be presented by the City Manager to the City Council, and to the public through the Euless Public Library, by August 1, and after public hearings the City Council shall adopt, with any changes, at least ten days prior to beginning of the new fiscal year by a majority vote. D. Amendment Process — According to Section 8 of the same article, amendments may be made by ordinance as necessary. E. Planning — The budget process will be coordinated so as to identify major policy issues for the City Council consideration several months prior to the budget approval date so that proper decision analysis can be made. Periodic financial reports will be prepared to enable the Department Managers to manage their budgets and to enable the Budget Office to monitor and control the budget as authorized by the City Manager. Summary financial reports will be presented to the City Council monthly by the third Friday after the end of each month. Such reports will enable the City Council to understand the big picture budget status. Operating Expenditure Control is addressed in another section of the Policies. F. Performance Measures and Productivity Indicators — Where appropriate, performance measures and productivity indicators will be developed and used as guidelines and reviewed for efficiency and effectiveness. This information will be included in the annual budgeting process and reported to the City Council at least annually. V. CAPITAL BUDGET AND PROGRAM A. Preparation — The City's capital budget will include all capital project funds and all capital resources. The budget will be prepared annually in conjunction with the operating budget. The capital budget will be compiled by the Finance Director with the involvement of all required City departmental project managers. Integration of the fiscal impact of capital improvements on the operating budget will be monitored. 1-9 B. Definition — 1 . Facilities - include any structures or properties owned by the City, the land upon which the facility is situated for the provision of City services, and the initial furniture, fixtures, equipment and apparatus necessary to put the facility in service. Facilities include, but are not limited to the following: administrative offices, parks, service centers and storage yards, recreation centers, libraries, fire stations, jails and courts, and water and sewer related structures. 2. Infrastructure - Includes permanently installed facilities, generally placed underground or at grade, which form the basis for the provision of City services. Typically included are thoroughfares, bridges, water and sanitary sewer lines, drainage channels, and storm sewers. C. Control — All capital project expenditures must be appropriated in the capital budget. The Finance Department must certify the availability of such appropriations or the availability of resources so an appropriation can be made before a capital project contract is presented by the City Manager to the City Council for approval. D. Program Planning — The capital budget will include capital improvements program plans for future years. The planning time frame should normally be at least five years. The replacement and maintenance for capital items should be projected for the next five years. Future maintenance and operations will be fully costed, so that these costs can be considered in the operating budget. E. Alternate Resources — Where applicable, assessments, impact fees, pro-rata charges, or other user - based fees should be used to fund capital projects which have a primary benefit to specified property owners. Drainage Utility revenues are established to fund small citywide drainage projects. Single large drainage projects may be funded by debt. F. Debt Financing.— Recognizing that debt is usually a more expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to \... acquire major assets with expected lives which equal or exceed the average life of the debt issue. The exceptions to this requirement are the traditional costs of marketing and issuing the debt, capitalized labor for design and construction of capital projects, and small component parts which are attached to major equipment purchases. G. Infrastructure Maintenance — The City recognizes that deferred street maintenance increases future capital costs by an estimated five- to ten -fold. Therefore, a portion of the General Fund budget will be set aside each year to maintain the quality of streets. The amount will be established annually so that repairs will be made amounting to a designated percentage of the value of the streets. H. Reporting_— Periodic financial reports will be prepared to enable the Department Managers to manage their capital budgets and to enable the Finance Department to monitor and control the capital budget as authorized by the City Manager. VI. REVENUE MANAGEMENT A. Simplicity — The City will strive to keep the revenue system simple, which will result in a decrease of compliance costs for the taxpayer or service recipient and a corresponding decrease in avoidance to pay. The City will avoid nuisance taxes, fee, or charges as revenue sources. B. Certainty — An understanding of the revenue source increases the reliability of the revenue system. The City will try to understand its revenue sources, and enact consistent collection policies so that assurances can be provided that the revenue base will materialize according to budgets and plans. C. Equity — The revenue system of the City will strive to maintain equity in its structure. That is, the City will seek to minimize or eliminate all forms of subsidization between entities, funds, services, utilities, and customers. However, it is recognized that public policy decisions may lead to subsidies in certain circumstances, e.g., homestead tax exemption. D. Administration — The benefits of a revenue will exceed the cost of producing the revenue. The cost of collection will be reviewed annually for cost effectiveness as a part of the indirect cost, cost of services analysis. Where appropriate, the City will use the administrative processes of State or Federal collection agencies in order to reduce administrative costs. 1-10 E. Revenue Adequacy — The City will require that there be a balance in the revenue system. That is, the revenue base will have the characteristic of fairness and neutrality as it applies to cost of service, willingness to pay, and ability to pay. F. Cost/Benefit of Abatement — The City will use due caution in the analysis of any tax, fee, or water and wastewater incentives that are used to encourage development. Ideally, a cost/benefit (fiscal impact) analysis will be performed as a part of such review. G. Diversification and Stability — In order to protect the government from fluctuations in a revenue source due to fluctuations in the economy, and variations in weather (in the case of water and wastewater), a diversified revenue system will be maintained which has a stable source of income. H. Nonrecurring Revenues — One-time revenues will not be used for ongoing operations. Nonrecurring revenues will be used only for nonrecurring expenditures. Care will be taken not to use these revenues for budget balancing purposes. Property Tax Revenues — Process. Property shall be assessed at 100% of the fair market value as appraised by Tarrant Appraisal District. Reappraisal and reassessment shall be done regularly as required by State law. A 97% collection rate will serve as a goal for tax collections, with a delinquency rate of 3% or less. All delinquent taxes will be aggressively pursued, with delinquents greater than 150 days being turned over to an attorney and a penalty assessed to compensate the attorney as allowed by State law, and in accordance with the attorney's contract. Annual performance criteria will be developed for the attorney. Reduce Reliance on Property Tax. The City will try to reduce reliance on property tax by seeking additional revenue sources and attempting to expand and diversify the City tax base. J. Exemptions — In order to maintain stability of funds for the City, it is the Council's intentions for the exemptions presently allowed by the City to be continued with no allowance for additional exemptions. Tax abatements should be used selectively and only when a good chance exists of economic return exceeding the loss. K. User -Based Fees — For services associated with a user fee or charge, the direct and indirect costs of that service will be offset by a fee where possible. There will be an annual review of fees and charges to ensure that fees provide adequate coverage of costs of services. L. Property Tax Distribution — The percentage of the tax rate allocated to the General Fund is the percent equal to the Maintenance and Operations portion of the total tax rate. The allocation of the tax rate for debt purposes is the percent equal to the Interest and Sinking portion of the total tax rate. Debt service should not exceed 40% except for extraordinary and temporary reasons. M. Proprietary — Proprietary funds will pay the General Fund for direct services rendered. Additionally, the Water and Wastewater Fund will pay a franchise fee of 5% of gross receipts. This is to compensate the General Fund for the lost revenue that would be payable from a privately owned utility. N. Franchise Agreements — The City will monitor the status of existing financial agreements and take necessary actions to negotiate new agreements as they near expiration or as they need revisions to best serve the citizens of Euless. O. General and Administrative Charges — A method will be maintained whereby the General Fund may impose a charge to the proprietary funds for general and administrative services (indirect costs) performed on the enterprise funds' behalf. P. Utility Rates — The City will review and adopt utility rates that will generate revenues required to fully cover operating expenditures, meet the legal restrictions of all applicable bond covenants, and provide for an adequate level of working capital needs. This policy does not preclude drawing down cash balance to finance current operations. However, it is best that any extra cash balance be used instead to finance capital projects. Q. Interest Income — Interest earned from investment of available moneys, whether pooled or not, will be distributed to the funds in accordance with the operating and capital budgets which, wherever possible, will be in accordance with the equity balance of the fund from which moneys were provided to be invested. R. Revenue Monitoring — Revenues actually received will be regularly compared to budgeted revenues and variances will be investigated. This process will be summarized in the appropriate budget report. VII. EXPENDITURE CONTROL A. Appropriations — The level of budgetary control is the department level in the General Fund and Water and Sewer Fund, and the fund level in all other funds. When budget adjustments between funds are necessary, these must be approved by the City Council. Budget appropriation amendments at lower levels of control shall be made in accordance with the applicable administrative procedures through the finance office. B. Central Control — Significant salary and capital budgetary savings in any department will be centrally controlled and may not be spent by the department without specific City Manager authorization. C. Purchasing — All purchases shall be in accordance with the City's purchasing policies. Purchases and any contracts exceeding the limit established by state law will conform to a formal bidding process as outlined. Recommendations on purchases and contracts that are subject to the bidding process will be made to the City Council for their approval. D. Prompt Payment — All invoices will be paid within 30 days of receipt in accordance with the prompt payment requirements of State law. Procedures will be used to take advantage of all purchase discounts where considered cost effective. However, payments will also be reasonably delayed in order to maximize the City's investable cash, where such delay does not violate the agreed upon payment terms. E. Equipment Financing — Equipment may be financed when the unit purchase price is $20,000 or more and the useful life is at least four years with City Council approval. `-' Vlll. ASSET MANAGEMENT A. Investments — The City's investment practices will be conducted in accordance with the City Council approved Investment Policies. Utilized objectives: safety, liquidity, and yield. B. Cash Management — The City's cash flow will be managed to maximize the cash available to invest. C. Investment Performance — At the end of each fiscal year a report on investment performance will be provided by the Finance Director to the City Manager for presentation to the City Council. D. Fixed Assets and Inventory — These assets will be reasonably safeguarded, property accounted for-, and prudently insured. IX. FINANCIAL CONDITION AND RESERVES A. No Operating Deficits — Current expenditures will be paid with current revenues. Deferrals, short- term loans, or one-time sources will be avoided as budget balancing techniques. Reserves will be used only for emergencies or nonrecurring expenditures, except when balances can be reduced because their levels exceed guideline minimums. B. Operating Reserves — The General Fund resources balance combined with the Emergency Reserve Fund should be between 30 to 60 days in working capital and never fall to 8.3% of the General Fund expenditures budget. This percentage is the equivalent of 30 days' expenditures. The Enterprise Fund working capital should be maintained at the 12% (45 to 75 days) level. An additional cash test will be required for the Water and Wastewater Fund to ensure the City's ability to operate, exclusive of accounts receivable. C. Risk Management Program — The City will aggressively pursue every opportunity to provide for the public's and City employees' safety and to manage its risks. All reasonable options will be investigated to finance losses. Such options may include risk transfer, insurance, and risk retention. Where risk is retained, reserves will be established based on actuarial determinations. Such reserves will not be used for any purpose other than for financing losses. 1-12 D. Compensated Absences — The City will establish a separate reserve within its operating funds to pay for accrued vacation leave. Accrued vacation leave can normally be paid by allowing a vacated position to remain open for several weeks. This reserve will be established based upon a schedule of estimated retirements which will be developed in conjunction with the operating budget. E. Equipment Replacement — The City shall maintain an Equipment Replacement Fund for major rolling stock. Funds will be transferred based on a depreciated calculation of each piece of equipment. F. Health Claims — The City shall maintain a fund for health claims for all employees. Adequate reserves shall be maintained as determined actuarially. All reasonable cost containments will be reviewed to keep the cost to the City and the employees minimal. X. DEBT MANAGEMENT A. Short -Term Debt — Short-term debt may be issued for interim financing, short economic life assets, or funding operational cash flow deficits or anticipated revenues. If utilized, tax anticipation notes (TAN's) will be retired annually, and bond anticipation notes (BAN's) will be retired within six months of completion of the project. Any short-term debt outstanding at year end will not exceed 5% (including TAN's, but excluding BAN's) of net operating revenues. B. Long -Term Debt — The City may issue long-term debt when it is deemed that capital improvements should not be financed from current revenues, reserves, or short-term borrowings. Long -Term debt will not be used for operating purposes, and the life of the bonds will not exceed the useful life of the projects financed. C. Self -Supporting Debt — When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues. D. Rating — Full disclosure of operations will be made to the bond rating agencies. The City staff, with the assistance of fiscal advisors or bond counsel, will prepare the necessary materials for and presentation to the rating agencies. E. Water and Wastewater Bond Coverage Ratios — The City has both revenue bonds and other indebtedness of the Water and Wastewater Fund. The City will maintain two coverage ratios: 1.50 for revenue bonds "technical average" and 1.25 for all indebtedness "practical coverage". The City will issue new debt for an Enterprise only after an "additional bonds" test has been applied to the issuance. This test determines that revenues are sufficient to defray the additional debt service burden that will be created by the new issuance. F. Federal Requirements — The City will maintain procedures to comply with arbitrage rebate and other Federal requirements as necessary. In attempt to exempt the City from arbitrage rebate requirements, the City will attempt to issue bonds in increments not to exceed $5,000,000 per calendar year. G. Debt Service Reserves — The Debt Service Fund should not have reserves or balances in excess of one month of principal and interest plus 15% of the principal outstanding of unrefunded debt issued prior to September 1, 1986. This maximum is dictated by Federal law and does not include the amounts accrued for the next debt service payment. The policy above does not preclude the debt service reserves normally established to market revenue bonds. The City's policy and bond ordinance requirement are to maintain these debt service reserves at the level of the average annual debt service. H. Debt Burden — The Debt Burden should be within the norm of comparable cities. Specifically, maintenance of capacity not to exceed the median per capita and per assessed valuation will be monitored. I. Debt Structuring — The City will issue bonds with an average life of twenty (20) years or less in order to reduce net interest cost and maintain future flexibility by paying off debt earlier. The issuance should contribute to an overall curve that is relatively flat. J. Competitive vs. Negotiated Bidding — The City will analyze on a per issue and market basis the desire to utilize competitive versus negotiated sale of bonds. In either instance, the fiscal staff will present to management and council advantages and disadvantages of the process. 1-13 K. Bidding Parameters — The notice of sale will be carefully constructed so as to ensure the best possible bid for the City, in light of the existing market conditions and other prevailing factors. Parameters to be examined include: • Limits between lowest and highest coupons • Coupon requirements relative to the yield curve • Method of underwriter compensation, discount or premium coupons • Use of True Interest Cost (TIC) vs. Net interest Cost (NIC) • Use of bond insurance • Deep discount bonds • Variable rate bonds • Call provisions L. Bond Issuance Advisory Fees and Costs — The City will be actively involved in the selection of all financial advisors, underwriters, paying agents, and bond counsel. The City shall evaluate the merits of rotating professional advisors and consultants as well as the kinds of services and fee structures available from independent financial advisors, investment banking firms, and commercial banks. The City will carefully itemize and scrutinize all costs associated with the issuance of bonds. M. Refunding Debt — The City shall continually review outstanding obligations and may initiate refinancing when the potential for present value savings calculate to approximately five percent (5%) or gross savings exceed $100,000. N. Maximum Debt Levels — The water and wastewater bond maximum shall be within Bond Coverage Ratios as stated in this policy. The City will strive to keep the portion of the City's ad valorem tax rate for interest and sinking (debt service) that is tax supported debt (excluding self-supporting debt) below forty percent (40%) of the total adopted City ad valorem tax rate. The State of Texas limits the total City ad valorem tax rate to $2.50 per $100 valuation. O. Fixed Rate Debt — To maintain a predictable debt service schedule, the City may give preference to debt that carries a fixed interest rate. P. Variable Rate Debt - Variable rate debt is debt that bears interest at a floating rate established at specific intervals. The City strives not to exceed thirty percent (30%) of the City's total outstanding debt in variable rate debt and may consider using variable rate debt in circumstances where assets and liabilities match, for interim financing, where interest rates are above historic averages, if diversification of debt is desired, or there is a variable revenue stream. XI. STAFFING AND TRAINING A. Adequate Staffing — Staffing levels will be adequate for the fiscal functions of the City to function effectively. Overtime shall be used only to address temporary or seasonal demands that require excessive hours. Workload shedding alternatives as well as technology will be explored before adding staff. B. Training — The City will support the continuing education efforts of all financial staff including the investment in time and materials for maintaining a current perspective concerning financial issues. Staff will be held accountable for communicating, teaching, and sharing with other staff members all information and training materials acquired from seminars, conferences, and related education efforts. C. Awards. Credentials — The City will support efforts and involvements which result in meeting standards and receiving exemplary recitations on behalf of any of the City's fiscal policies, practices, processes, products, or personnel. Further, the Finance Director will try to obtain and/or maintain designation of Certified Government Finance Officer as awarded by the GFOA of Texas. 1-14 GENERAL FUND, REVENUES &t EXPENDITURES General Fund Revenues General Fund Revenue Assumptions General Fund Multi -Year Analysis General Fund Expenditures Property Taxes, Proposed Fund Distribution Property Tax Revenues 1 � General Sales Tax Summary of Revenues V4o Additional Sales Tax Summary of Revenues Franchise Fee Summary Municipal Court Revenues Municipal Court, Case Volume Analysis Development Revenue Summary Ambulance Revenue Summary Betterment Fund Contributions Et Expenditures General Fund Revenues FY2017-2018 Properl 3: Miscellaneous 3% 1 Interest 11% 0% Fines & Fees 11% ;es Taxes ova Licenses/Permits 2% s Proposed FY17 Budget to General Fund Actual Budget Estimated Budget FY18 Proposed Revenues FY 16 FY 17 FY 17 FY 18 $ Diff % Diff. Property Taxes $ 11,100,265 $ 12,340,137 $ 12,310,202 $ 13,639,048 $ 1,298,911 11% Prior Year Property Taxes $ (807) $ 40,000 $ 32,000 $ 30,000 $ (10,000) (25%) Penalties & Interest $ 65,475 $ 58,000 $ 65,000 $ 65,000 $ 7,000 12% Sales Tax $ 10,046,414 $ 10,354,239 $ 10,636,264 $ 10,805,859 $ 451,620 4% Additional Sales Tax $ 2,550,030 $ 2,651,275 $ 2,710,352 $ 2,771,302 $ 120,027 5% Mixed Drink Tax $ 101,503 $ 100,000 $ 120,000 $ 145,000 $ 45,000 45% Electric Franchise $ 1,632,805 $ 1,675,882 $ 1,675,882 $ 1,683,432 $ 7,550 0% Gas Franchise $ 325,998 $ 385,000 $ 378,000 $ 380,000 $ (5,000) (1%) Telephone Franchise $ 303,814 $ 300,000 $ 300,000 $ 309,000 $ 9,000 3% Sanitation Service $ 221,904 $ 233,000 $ 227,800 $ 232,800 $ (200) (0%) Recycling Franchise Fee $ 18,399 $ 18,690 $ 18,250 $ 19,200 $ 510 3% Cable Franchise Fee $ 731,681 $ 778,000 $ 658,000 $ 658,000 $ (120,000) (15%) W&WW Franchise Tax $ 1,086,398 $ 1,174,635 $ 1,174,547 $ 1,222,844 $ 48,209 4% Other Permits $ 26,184 $ 20,000 $ 20,000 $ 25,000 $ 5,000 25% Health Permits $ 72,200 $ 79,000 $ 65,200 $ 70,000 $ (9,000) (11%) Fire Permits $ 66,354 $ 50,000 $ 69,500 $ 69,500 $ 19,500 39% Contractor Regulatory License $ 61,500 $ 60,000 $ 60,000 $ 62,000 $ 2,000 3% Minimum Housing $ 151,558 $ 122,000 $ 101,000 $ 100,000 $ (22,000) (18%) Misc. Permits and Fees $ 59,960 $ 57,535 $ 41,660 $ 44,000 $ (13,535) (24%) Building Permits $ 1,279,660 $ 590,000 $ 1,000,000 $ 500,000 $ (90,000) (15%) Swimming Pools/Concessions $ 259,761 $ 280,000 $ 263,000 $ 265,000 $ (15,000) (5%) Auto Theft Task Force Grant $ 87,505 $ 85,790 $ 85,790 $ 87,506 $ 1,716 2% School Resource Officers $ 307,702 $ 316,935 $ 316,935 $ 323,272 $ 6,337 2% Municipal Court $ 2,988,164 $ 3,114,513 $ 2,449,647 $ 2,650,846 $ (463,667) (15%) Library Fees $ 31,588 $ 30,100 $ 29,835 $ 29,835 $ (265) (1%) Ambulance Fees $ 1,050,064 $ 1,060,000 $ 1,060,000 $ 1,150,000 $ 90,000 8% Alarm Revenue $ 127,145 $ 130,000 $ 108,000 $ 130,000 $ - 0% Jail Revenue $ 377,905 $ 175,000 $ 275,000 $ 210,000 $ 35,000 20% Interest Income $ 97,775 $ 35,000 $ 110,000 $ 140,000 $ 105,000 300% Miscellaneous $ 151,811 $ 105,228 $ 384,121 $ 108,778 $ 3,550 3% Tower Lease $ 444,145 $ 537,000 $ 496,500 $ 511,400 $ (25,600) (5%) Betterment/Contributions $ 14,955 $ 14,500 $ 15,500 $ 15,500 $ 1,000 7% Transfers $ 2,771,820 $ 2,788,798 $ 2,712 074 $ 2,771,496 $ 17,302 1% TOTAL REVENUES $ 38,611,635 $ 39,760,257 $ 39,970,059 $ 41,225,618 $ 1,465,361 4% Use of Reserves $ - $ 2,099,305 $ 1,373,164 $ 2,750 528 $ 651,223 31 % TOTAL RESOURCES $ 38,611,635 $ 41,859,562 $ 41,343,223 $ 43,976,146 $ 2,116,584 5% 2-1 GENERA, FUND FY2018 REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMPTIONS Property Taxes Projection based on tax rate of 46.250 with certified appraisals from Tarrant Appraisal District. Prior Year Property Taxes Projected to decrease from FY17 estimates. Penalties & Interest Projected to remain flat with FY17 estimates. Sales Tax Projection based on current year estimate with 1% growth plus expected development less TIF allocation. Additional Sales Tax Increase based on 25% of projected sales tax revenues without TIF allocation. Mixed Drink Tax Projection to increase with new development. Electric Franchise Projection to increase with new development with offset for lower rates in the market. Gas Franchise Projected decrease from FY17 budget based on actual collections. Telephone Access Line Fees Slight increase based on historic trend of Consumer Price Index adjustment. Sanitation Services Franchise Increase from estimated FY17 based on approved rates. Recycling Franchise Projection to increase slightly from FY17 estimates. Cable Franchise Projected flat with FY17 estimates. Water & Wastewater Franchise Based on 5% of projected gross receipts. Other Permits Projected to increase slightly based on historic trend. Health Permits Projected a net decrease from FY17 budget due to food establishment's closures for highway expansion combined with known increases from development. Fire Permits Projected flat with FY17 estimates. Contractors Regulatory License Projected to increase slightly based on historic trend. Minimum Housing Projected decrease due to the demolition of older apartments and several achieving Tier 1. Miscellaneous Permits and Fees Projected slight increase from FY17 estimates. Building Permits Projected to decrease as City reaches buildout. Police Program Reimbursements Based on 80% of projected officer salary School Police Reimbursements Based on current contract of four patrol officers. Municipal Court Projected to decrease from FY17 budget due to case volume. Library Fees Projected to remain flat with FY17 estimates. Ambulance Fees Projection of a slight increase due to a new billing agreement. Alarm Revenue Projected to remain flat with FY17 budget. Jail Revenue Projected to increase based on trend. Interest Income Projected to increase based on market outlook and investable balances. Miscellaneous Projected to increase slightly from FY17 budget. Tower Lease Revenue Based on current lease agreements. Betterment Contributions Projected to remain flat with FY17 estimates. Transfers Based on administrative fees charged to utility operations and 1/3 of Euless' portion of the Car Rental Tax. 2-2 General Fund Multi -Year Analvsis $45.0 $40.0 $35.0 $30.0 0 $25.0 (n $20.0 --------- $15.0 a� $10.0 - - $5.0 $0.0 PROP FY2014 FY2015 FY2016 FY2017 BUD FY2017 EST FY2018 ®Property Taxes' ®Franchise Fees ❑Sales & Use Taxes ❑Fines & Fees ❑Licenses & Permits ®Interest Income ■Int'govT Trans./Misc. FYI Budget to REVENUE ACTUAL ACTUAL ACTUAL BUDGETED ESTIMATED PROPOSED FY18 Proposed SOURCE FY2014' FY2015- FY2016 FY2017- FY2017 FY2018 % Diff Property Taxes' $10,234,363 $10,855,011 $11,164,933 $12,438,137 $12,407,202 $13,734,048 10.4% Franchise Fees $4,322,846 $4,403,348 $4,320,999 $4,565,207 $4,432,479 $4,505,276 (1.3%) Sales & Use Taxes $11,016,029 $11,537,264 $12,697,947 $13,105,514 $13,466,616 $13,722,161 4.7% Fines & Fees $5,013,025 $4,690,582 $4,834,627 $4,789,613 $4,185,482 $4,435,681 (7.4%) Licenses & Permits $1,321,041 $1,409,704 $1,717,416 $978,535 $1,357,360 $870,500 (11.0%) Interest Income $26,601 $55,022 $97,775 $35,000 $110,000 $140,000 300.0% Int'gov't./Trans./Misc. $3,431,312 $3,622,055 $3,777,938 $3,848,251 $4,010,920 $3,817,952 (0.8%) TOTAL REVENUES $35,365,217 $36,572,985 $38,611,635 $39,760,257 $39,970,059 $41,225,618 3.7% Property Taxes 29% 30% 29% 31 % 31 % 33% 30`53%0 Franchise Fees 12% 12% 11 % 11 % 11 % 11 % 11.49% Sales & Use Taxes 31 % 32% 33% 33% 34% 33% 32.59% Fines & Fees 14% 13% 13% 12% 10% 11 % 12.13% Licenses & Permits 4% 4% 4% 2% 3% 2% 3.33% Interest Income 0% 0% 0.3% 0% 0.3% 0.3% 0.20% Int'gov't./Trans./Misc. 10% 10% 10% 10% 10% 9% 9.73% TOTAL 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% The graph and chart above depicts the five year trend for revenues which support services and operations accounted for in the General Fund. While indicating which revenue sources have experienced an increase or decrease, the chart indicates what percentage of the total revenue stream a source constitutes. While growth in sales tax revenue helps to reduce the dependency on property taxes, sales taxes are more volatile in nature, and therefore are subject to sharp declines in slower economic periods. For FY2018 both property taxes and sales tax are projected to be 33% of the General Fund revenues. Fines and fees and other franchise fees represent 12.13% and 11.49% of total revenues respectively with other sources varying from less than 1 % to a little under 10%. Recent trends are showing less reliance on other sources of revenues and more on the sales and use and property taxes. " Includes Penalty and Interest. Reclassification of categories from prior years. 2-3 General Fund Expenditures FY2017-2018 Public Works PACS Capital Finance 5% 6% 6% City Admin Admin Srvcs 4% 2% 6% ` Non -Depart 12% Police Development 33% 2% ,a Fire 24% Proposed FY17 Budget to General Fund Actual Budget Estimated Budget FY18 Proposed Expenditures FY 16 FY 17 FY 17 FY 18 $ Diff % Diff. City Council $ 18,826 $ 40,680 $ 40,680 $ 40,680 $ - 0% City Administration $ 541,578 S 575,104 $ 575,104 $ 596,912 $ 21,808 4% City Secretary $ 330,243 $ 395,941 $ 395,941 $ 412,918 $ 16,977 4% Comm unications/Marketin $ 9,888 $ 23,475 $ 23,475 $ 23,475 $ - 0% Total - City Administration $ 900,535 $ 1,035,200 $ 1,035,200 $ 1,073,985 $ 38,785 4% Finance/Budget $ 215,067 $ 267,553 $ 267,553 $ 240,938 $ (26,615) (10%) Municipal Court $ 676,308 $ 769,777 $ 769,777 $ 808,974 $ 39,197 5% Accounting $ 333,876 $ 361,067 $ 361,067 $ 469,965 $ 108,898 30% Purchasing $ 86,405 $ 91,660 $ 91,660 $ 95,286 $ 3,626 4% Total - Finance $ 1,311,656 $ 1,490,057 $ 1,490,057 $ 1,615,163 $ 125,106 8% Emergency Management $ 40,339 $ 50,775 $ 50,775 $ 50,775 $ - 0% Police Code Compliance $ 1,583,599 $ 1,742,359 $ 1,742,359 $ 1,703,150 $ (39,209) (2%) Police Administration $ 971,909 $ 1,045,569 $ 1,045,569 $ 1,068,297 $ 22,728 2% Police Patrol $ 4,891,643 $ 5,463,098 $ 5,463,098 $ 5,852,113 $ 389,015 7% Police CID $ 1,628,053 $ 1,731,063 $ 1,731,063 $ 1,795,160 $ 64,097 4% Police Service $ 1,931,366 $ 2,030,972 $ 2,030,972 $ 2,281,586 $ 250,614 12% Police Detention $ 1,504,388 $ 1,565,305 $ 1,565,305 $ 1,569,978 $ 4,673 0% Total -Police $ 12,551,297 $ 13,629,141 $ 13,629,141 $ 14,321,059 $ 691,918 5% Fire Marshal/Education $ 558,168 $ 589,076 $ 589,076 $ 614,337 $ 25,261 4% Fire Administration $ 505,940 $ 528,987 $ 528,987 $ 553,477 $ 24,490 5% EMS/Suppression $ 8,231 642 $ 8,980,900 $ 8,980,900 $ 9,254 148 $ 273,248 3% Total -Fire $ 9,295,750 $ 10,098,963 $ 10,098,963 $ 10,421,962 $ 322,999 3% Information Services $ 300,164 $ 327,518 $ 327,518 $ 352,956 $ 25,438 8% Personnel $ 339,186 $ 416,262 $ 416,262 $ 449,397 $ 33,135 8% Facility Maintenance $ 873,507 $ 1,016,284 $ 1,016,284 $ 1,044,176 $ 27,892 3% Library S 724,339 $ 755,972 $ 755,972 $ 793,773 $ 37,801 5% Total - Administrative Services $ 2,237,196 $ 2,516,036 $ 2,516,036 $ 2,640,302 $ 124,266 5% Planning & Development $ 292,390 $ 336,860 $ 336,860 S 325,492 $ (11,368) (3%) Inspection Services $ 314.224 $ 379,716 $ 379,716 $ 395,007 $ 15,291 4% Total -Development $ 606,614 $ 716,576 $ 716,576 $ 720,499 $ 3,923 1% Recreation $ 600,713 $ 706,474 $ 706,474 $ 725,351 $ 18,877 3% Parks $ 1,215,835 $ 1,374,093 $ 1,374,093 $ 1,457,924 $ 83,831 6% Swimming Pools $ 133,772 $ 163,460 $ 163,460 $ 163.460 $ - 0% Senior Center $ 227,947 $ 275,047 $ 275,047 $ 278,107 $ 3,060 1% Recreation Admin. $ 66,531 $ 76,024 $ 76,024 $ 79,162 $ 3,138 4% Total -Parks & Comm Srvcs $ 2,244,798 $ 2,595,098 $ 2,595,098 $ 2,704,004 $ 108,906 4% Street Maintenance $ 1,555,701 $ 1,850,324 $ 1,850,324 $ 1,955,713 $ 105,389 6% Animal Control $ 299,020 $ 298,292 $ 298,292 $ 315,937 $ 17,645 6% City Engineer $ 43,548 S 109,800 $ 109.800 $ 122,735 $ 12,935 12% Total - Public Works $ 1,898,269 $ 2,258,416 $ 2,258,416 $ 2,394,385 $ 135,969 6% Legal Services $ 126,862 $ 175,000 $ 175,000 $ 175,000 $ - 0% Non -Departmental $ 4,794,689 $ 5,209,274 $ 5,484,274 $ 5,137,266 $ (72,008) (1%) Betterment $ 19,630 $ 29,000 $ 29,000 $ 13.500 $ (15,500) 53% Total - Non -Depart. $ 4,941,181 $ 5,413,274 $ 5,688,274 $ 5,325,766 $ 87,508 2% Total Operating Expenses $ 35,987,296 $ 39,752,761 $ 40,027,761 $ 41,217,125 $ 1,464,364 4% Capital Expenses $ 1,430,199 $ 2,099,305 $ 1,373,164 $ 2.750,528 $ 651,223 31% Total Expenses $ 37,417,495 $ 41,852,066 $ 41,400,925 $ 43,967,653 $ 2,115,587 5% J.L, 2-4 L PROPERTY TAXES Estimated Revenues FY18 Operating & Maintenance Debt Service Adj. Net Taxable Value Assessed $3,629,365,224 $3,629,365,224 TIF Increment Value $113,256,202 Proposed Tax Rate per $100 Valuation 0.361056 0.101444 Estimated Tax Levy $13,104,041 $3,681,773 Est. Percent of Collection (O&M and I&S) 98.50% 100.00% General Fund Collections $12,907,480 Ceiling Revenues $731,568 Estimated Fund Collections $13,639,048 $3,681,773 Proposed Fund Distribution Additional Rate Percent $ Amount Sales Tax Total Operating & Maintenance - General Fund 0.361056 78.07% $13,639,048 $ 2,771,302 $ 16,410,350 Interest and Sinking - Debt Service Fund 0.101444 21.93% $3,681,773 $ - $ 3,681,773 TOTAL 0.462500 100.00% $17,320,822 $ 2,771,302 $ 20,092,124 Ten Year Breakdown of Tax Rate 0.500000 0.450000 0.400000 0,350000 O 0.300000 _3 0.250000 O O 0.200000 L d d 0.150000 y 0,100000 U 0 050000 0.000000 2009 2010 2011 2012 2013 2014 2015 2016 2017 Proposed 2018 ®Interest & Sinking ❑O eratin &Maintenance Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate 2009 0.351937 0.118063 0.470000 2010 0.360791 0.109209 0.470000 2011 0.343905 0.126095 0.470000 2012 0.345388 0.124612 0.470000 2013 0.355130 0.114870 0.470000 2014 0.360619 0.109381 0,470000 2015 0.364505 0.102995 0.467500 2016 0.366571 0.100929 0.467500 2017 0.363053 0.099447 0.462500 Proposed 2018 0,361056 0.101444 0.462500 2-5 Property Tax Revenues YTD Collection Review As of June 30, 2017 Revenue Type FY 2015-16 CY Increase/ (Decrease) from PY % of Change from PY Current Year 59 Ej $ 14,410,304 $ 1,755,255 12.2% Prior Year 2 $ (9,066)$ 44,028 485.6% Penalty & Int. Total 6 $ 16,273,677 $ 74,367 $ 14,475,605 $ (1,211) $ 1,798,072 (1.6%) 12.4% Note: Collections include General & Debt Service, and City portion of TIRZ property tax. Property Tax Monthly Revenues Current Year Collections Month FY 2016-17 FY 2015-16 CY Increase/ (Decrease) from PY % of Change from PY October $ 320, 666 $ 216,315 $ 104,061 48.1% November $ 617,890 $ 309,768 $ 308,122 99.5% December January $ 3,264,582 $ 7,266,031 $ 4,382,978 $ 4,557,747 $ (1,118,396) $ 2,708,284 (25.5%) 59.4% February March $ 4,208,426 $ 205,035 $ 4,429,056 $ 176,918 $ (220,630) $ 28,117 (5.0%) 15.9% April $ 96,329 $ 80,935 $ 15,394 19.0% May June $ 54,530 $ 132,370 $ 117,960 $ 138,627 $ (63,430) $ (6,257) (53.8%) (4.5%) July August September FYTD Total $ 16,165,559 $ 14,410,304 $ 1,755,255 12.2% Note: Collections do not include Penalties or Interest. Property Tax Revenues by Month Current Year Collections $s $7 r - vn $6 O $5 - - — $4 - - - $3 $2 $1 , $- .., Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep ■ FY 2016-17 ©FY 2015-16 2-6 { City of Euless Summary of 1¢ General Fund Sales Tax FY 2013-14 Monthly YTD % of Total FY 2014-15 Monthly YTD % of Total FY 2015-16 Monthly YTD % of Total FY 2016-17 Monthly YTD Monthly Inc/(Dec) from PY %of Projected Mo % of Change from PY FY 2016-17 Projected Projected Over/(Under) Budget $ 10605 100` Oct $ 653,846 $ 653,846 8% $ 747,162 $ 747,162 8% $ 823,195 $ 823,195 8%$ 858,822 $ 858,822 $ 35,627 8% 4.33°� $ 10.455,600 $ 149,500 Nov $ 753,920 $ 1,407,766 16% $ 833,683 $ 1,580,845 18% $ 971736 $ 1,794,931 18% $ 980,627 $ 1,839,449 $ 8,891 18% 0.91% $ 10,427,105 $ 177,995 Dec $ 646,189 $ 2,053,955 24% $ 745,492 $ 2,326337 26% $ 809,209 $ 2,604,139 26% $ 849,262 $ 2,688.711 $ 40,054 26% 4.95% 1 $ 10,430,702 $ 174,398 Jan $ 604,789 $ 2.658,744 31% $ 654,803 $ 2,981,140 33% $ 663,820 $ 3,267,959 32% $ 843,316 $ 3,532,027 $ 179,496 33% 27.04% $ 10,803,951 $ 198,851 Feb $ 822,008 $ 3,480,752 40% $ 766,855 $ 3,747,995 42% $ 964,265 $ 4,232225 42% $ 1,108886 $ 4,640,913 $ 144,621 42% 15.00% $ 11,126,643 $ 521,543 Mar $ 623.801 $ 4,104,553 48% $ 667,149 $ 4,415,144 49% $ 752,501 $ 4,984,725 49% $ 814773 $ 5,455,686 $ 62,273 49% 8.28% $ 11,104,547 $ 499,447 Apr $ 707,641 $ 4,812,194 56% $ 610,415 $ 5,025,560 56% $ 772,525 $ 5,757,251 57% $ 740,688 $ 6,196,374 $ 31,837 56% 4.12% $ 10,999,563 $ 394,463 May $ 821.152 $ 5,633,346 65% $ 854,356 $ 5,879,915 66% $ 997,088 $ 6,754,339 66% $ 1,008,103 $ 7.204,477 $ 11,015 66% 1.10% $ 10,915,892 $ 310,792 Jun$697,625 $ 6,330,971 74% 75,70 6,630.624 74 $ 800,58$ 7,554,84 74% 142 $ 1.014.289 $ 9,304 74% 1.16% $ 10,812,294 $ 207,194 l $ 69 7,023,639 826 625087$ 7,255,710 81% $ 808,570 $ 8,363,416 62% $Ju80 $ 8,856,092 1 $ 33,234 82% 4.11% $ 10,655,205 $ 250,105 Aug $ 855,086 1 $ 7,878,725 92% $ 902,686 $ 8,158,396 91% $ 972,880 1 $ 9336,297 92% Se $ 722,513 1 $ 8,601,238 100% 1 $ 815,233 $ 8,973,629 100% 1 $ 824,363 1 $ 10,160,659 100% AVG: $ 716,770 AVG: $ 747,802 AVG: $ 846,722 HI: $ 855,086 HI: $ 902,686 HI: $ 997,088 LO: $ 604,789 LO: $ 610,415 LO: $ 663,820 4 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 j 1 $. Oct Nov `This includes TIRZ fund budget. AVG: $ 885,609 HI: $ 1,108,886 LO: $ 740,688 Sales Tax Revenue - i I i � I Dec Jan T Feb Mar Apr May Jun FY 2013-14 FY 2014-15 0 FY 2015-16 0 FY 2016-17 I 1 h I, I Jul Aug Sep l City of Euless Summa of 1/40 Additional Sales Tax FY 2013-14 Monthly YTD % of Total FY 2014-15 Monthly YTD % of Total FY 2015.16 Monthly YTD % of Total FY 2016-17 Monthly YTD Monthly Inc/(Dec) from PY % of Projected Mo % of Change from PY FY 2016-17 Projected Projected Over/(Under) Budget 2 651 275 Oct $ 163,462 $ 163,462 8% $ 186 791 $ 186,791 8% $ 205,799 $ 205,799 8% $ 214.705 1 $ 214,705 $ 8,907 8% 4.33% $ 2,613,897 $ (37,378) Nov $ 188,480 $ 351,942 16% $ 208,421 $ 395,212 18% $ 242,934 $ 448,733 18% $ 245,157 $ 459,862 $ 2,223 18% 0.91 % $ 2,606,775 $ (44,500) Dec $ 161,547 $ 513,489 24% $ 186,373 $ 581,585 26% $ 202,302 $ 651,035 26% $ 212,316 $ 672,178 $ 10,013 26% 4.95% $ 2,607,675 $ (43,600) Jan $ 151,197 $ 664,686 31% $ 163,701 $ 745,286 33% $ 165,955 $ 816,990 32% $ 210 829 $ 883,007 $ 44,874 33% 27.04% $ 2,700,987 1 $ 49,712 Feb $ 205502 $ 870188 40% $ 191,714 $ 936,999 42% $ 241066 $ 1,058056 42% $ 277221 $ 1,160228 $ 36155 42% 15.00% $ 2781,660 1 $ 130385 Mar $ 155,950 $ 1,026,138 48% $ 166,787 $ 1,103,787 49% $ 188,125 $ 1,246,181 49% $ 203 693 $ 1,363,922 $ 15,568 49% 8.28% $ 2,776.136 E 124.861 Apr $ 176,910 $ 1,203,049 56% $ 152,604 $ 1,256,390 56% $ 193,131 $ 1,439,313 57% $ 185 172 $ 1,549 094 $ (7,959) 56% 4.12% $ 2,749,89 1 $ 98,616 May $ 205,288 $ 1,408.336 65% $ 213,589 $ 1,469,979 66% $ 249,272 $ 1,688,585 66% $ 252,026 $ 1.801119 $ 2754 66% 1.10% $ 2.728,973 $ 77,698 Jun $ 174 406 $ 1,582 743 74% $ 187 677 $ 1,657 656 74% $ 21 127 $ 1,888 712 74% $ 202 453 $ 2 003 572 $ 2 326 74% 1.16% $ 2,703,073 $ 51 798 Jul $ 173 167 $ 1 755 910 82% $ 156 272 $ 1,813 928 81% $ 202,143 $ 2,090,854 82% $ 210,451 $ 2,214,023 $ 8,308 82% 4.11% $ 2,713,801 $ 62 526 Aug $ 213 772 $ 1,969 681 92% $ 225 672 $ 2,039 600 1 91 % 1 $ 243,220 1 $ 2,334,074 92% Se $ 180628 1 $ 2,150309 100% $ 203,808 $ 2,243,408 1 100% 1 $ 206,091 $ 2.540165 100% AVG: $ 179,192 HI: $ 213,772 LO: $ 151,197 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 r i U i 4,419,VL0 i iza,1 ou AVG: $ 186,951 AVG: $ 211,680 AVG: $ 221,402 HI: $ 225,672 HI: $ 249,272 HE $ 277,221 LO: $ 152,604 LO: $ 165,955 LO: $ 185,172 1Y40 Additional Sales Tax Revenue i i Oct Nov DAM% Dec Jan Feb Mar ( I Apr r I Jun Jul Aug May FY 2013-14 FY 2014-15 0 FY 2015-16 ■ FY 2016-17 Sep Gross Receipts Revenues As of June 30, 2017 CY Annual CYTD % of Budget PY Annual PYTD % of Change Budget Actual Collected Budget Actual CY to PY Electric $ 1,675,882 $ 1,274,129 76.0% $ 1,675,882 $ 1,289,276 -1.2% Gas $ 385,000 $ 313,292 81.4% $ 435,000 $ 262,511 19.3% Telephone $ 300,000 $ 138,204 46.1% $ 317,950 $ 152,399 -9.3% Sanitation $ 233,000 $ 172,820 74.2% $ 211,802 $ 167,622 3.1% Recycling $ 18,690 $ 14,578 78.0% $ 17,549 $ 13,688 6.5% Cable $ 778,000 $ 322,432 41.4% $ 665,000 $ 376,257 -14.3% Water/WW Utility $ 1,174,635 1 $ 831,853 1 70.8% $ 1,117,322 $ 762,720 9.1% Total Gross Receipt Taxes $ 4,565,207 1 $ 3,067,308 1 67.2%1 $ 4,440,505 1 $ 3,024,473 1 1.4% Gross receipts taxes are collected from public utilities for the privilege of providing services within the City's limits. Fees are levied by local governments and passed through to consumers of the utilities in the form of service prices. Gross receipts taxes are 1.4% more than prior year and this is mainly from an increase in Gas, Sanitation, and Water/Wastewater Utility receipts. Oncor makes quarterly payments for Electric fees, which are based on kilowatt hours provided to customers within the City of Euless. This source represents 4.21 % of the General Fund budgeted revenues. " Gas payments are equal to 5% of the gross receipts on a quarterly basis. These receipts represent 0.97% of the General Fund budgeted revenues. Telephone companies make payments based on a fee per number of access lines. This source represents .75% of General Fund budgeted revenues. * Republic Services makes monthly payments which are equal to 5% of sanitation gross receipts. These receipts represent .59% of the General Fund budgeted revenues. Recycling billing fees are levied by the City. Currently, the contract with Community Waste Disposal allows for 5% of gross receipts to be paid on a monthly basis. This source represents .05% of the General Fund budgeted revenues. * Revenue from the cable company is 5% of gross receipts on a quarterly basis. This source represents 1.96% of the General Fund budgeted revenues. The Water and Wastewater Fund pays a 5% gross receipt fee of total Water and Wastewater Fund revenues to the General Fund. This source represents a steady income from month to month and is 2.95% of the General Fund budgeted revenues. 2-9 City of Euless Municipal Court Revenues FY 2014-15 FY 2015-16 FY 2016-17 Month MONTHLY CUMULATIVE % of Total MONTHLY % CHANGE PY % of MONTHLY CUMULATIVE Total MONTHLY % CHANGE PY MONTHLY CUMULATIVE MONTHLY % CHANGE PY FYE PROJECTED PROJECTED VARIANCE $ 3,228,013 October $ 306,080 $ 306,080 10% -11.2% $ 301,936 $ 301,936 10% -1.4% $ 235,353 $ 235,353 -22.1 % $ 2,376,641 $ 851,372 November $ 189,519 $ 495,599 16% -22.9% $ 253,083 $ 555,019 18% 33.5% $ 187,950 $ 423,303 -25.7% $ 2,474,851 $ 753,162 December $ 235,050 $ 730,649 24% -5.6% $ 220,981 $ 776,000 25% -6.0% $ 173,786 $ 597,089 -21 4% $ 2,433,843 $ 794,170 January $ 236,711 $ 967,360 32% -18.4% $ 229,954 $ 1,005,954 33% -2.9% $ 190,510 $ 787,599 -17.2% $ 2,451,004 $ 777,009 February $ 329,054 $ 1,296,414 43% -186% $ 439,965 $ 1,445,919 47% 33.7% $ 284,182 $ 1,071,781 -35.4% $ 2,400,614 $ 827,399 March $ 276,223 $ 1,572,637 52% -21.8% $ 306,337 $ 1,752,256 57% 10.9°/ $ 328,807 $ 1,400,588 7.31% $ 2,587,425 $ 640,588 April $ 248,716 $ 1,821,353 60% -13.6% $ 204,484 $ 1,956,740 63% -17.8% $ 197,221 $ 1,597,809 -3.6% $ 2,597,374 $ 630,639 May $ 224,984 $ 2,046,337 67% -22.8% $ 275,689 $ 2,232,430 72% 22.51% $ 198,641 $ 1,796,450 -27,9% $ 2,578,702 $ (649,311) June $ 230,814 $ 2,277,151 75% -3.9% $ 222,793 $ 21455,223 1 79% 1 -3.5% $ 231,245 $ 21027,695 3.8% $ 2,631,547 $ 596,466) Jul $ 276,913 $ 2,554,064 84% -7A % $ 210,509 $ 2,665,732 86% -24.0% Au ust $ 255,135 $ 2,809,199 92% 12.4% $ 237,041 $ 2,902,772 94% -71% Se tember $ 240,495 $ 3,049,694 100% -0.1% 1 $ 187,949 $ 3,090,721 100% -21.8% Total $ 31049,694 $ 3,090,721 $ 2,027,695 -17.41% Municipal Court Monthly Revenues $500 N $450 $400 $350 0 $300 $250 _ o $200 k _ S $150 ! j 3 $100 o $50 October November December January February March April May June July August September Q FY 2014-15 o FY 2015-16 ■ FY 2016-17 Juvenile Case Fund Revenues are included. City of Euless Case Volume Anal sis Month FY 2014-15 FY 2015-16 Cumulative Total 2,598 4,770 7,038 9,363 11,776 13,098 15,144 17,300 19,715 21,585 23,831 25,957 FY 2016-17 city DFW Monthly Total Cumulative Total C ity DFW Monthly Total C ity DFW Monthly Total Cumulative Total MO % Change from PY YTD % Change from PY Oct 2,242 272 2,514 2,514 2,475 123 2,598 1,817 61 1,878 1,878 -27.71% -27.71% Nov 1,837 116 1,953 4,467 2,103 69 2,172 1,601 67 1.668 3,546 -23.20% -25.66% 1,760 216 1,9766Dec 443 2,189 79 2,268 1,388 105 1,493 5,039 -34.17% -28.40% Jan 2,089 156 2,245 8,688 2,266 59 2,325 1,711 83 1,794 6,833 -22.84% -27.02% Feb 1 1,599 116 1,715 10,403 2,321 92 2,413 1,928 106 2,034 8,867 -15.71% -24.70% Mar 2,063 86 2,149 12,552 1,226 96 1,322 2,178 1 107 2,285 11,152 72.84% -14.86% Apr 2,052 101 2,153 14,705 1,933 113 2,046 1,862 105 1,967 13,119 -3.86% -13.37% Ma 2,331 66 2,397 17,102 2,038 118 2,156 2,233 107 2,340 15,459 8.53% -10.64% Jun 2,637 98 2,735 19,837 2,310 105 2,415 2,032 78 2,110 17,569 -12.63% -10.89% Jul 2,704 116 2,820 22,657 1,801 69 1,870 Au 3,214 79 3,293 25,950 2,187 59 2,246 Se 2,863 72 2,935 28,885 2,043 83 2,126 YTD Total 27,391 1,494 28,885 24,892 1,065 25,957 16 750 819 17 569 of Totall 94.8%1 5.2%1 100.0%1 1 95.9 % 4.1 % 100.0%1 1 95.3%1 100.0% Municipal Court Cases Filed by Month 3,000 2,500 2,000 1,500 1,000 OFY2016-17 DFW Airport �FY 2016-17 City of Euless 500 -�FY 2016-16 Totals 0 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Comparison of FY 2015-16 to FY 2016-17 City of Euless Development Revenues FY 2014-15 FY 2015-16 FY 2016-17 Month MONTHLY YTD % of Total MONTHLY YTD % of Total MONTHLY YTD MONTHLY % CHANGE PY FYE PROJECTED PROJECTED VARIANCE $982,335 October $ 126,140 $ 126,140 9% $ 79,178 $ 79,178 5% $ 83,341 $ 83,341 5,26% $ 1,232.443 $ 250,108 November $ 84,761 $ 210,901 15% $ 99,392 $ 178,570 10% $ 155,152 $ 238,493 56.10% $ 1,885,986 $ 903,651 December $ 113,770 $ 324,671 23% $ 147,018 $ 325,588 19% $ 80,451 $ 318,944 (45.28%) $ 1,523,353 $ 541,018 January $ 120,017 $ 444,688 31% $ 142,460 $ 468,048 27% $ 128,130 $ 447,074 (10.06%) $ 1,524,941 $ 542,606 February $ 95,209 $ 539.897 38% $ 113,445 $ 581,493 34% $ 142,300 $ 589,374 25.44% $ 1,638,144 $ 655,809 March $ 141,177 $ 681,074 48% $ 115,570 $ 697,063 40% $ 249,125 $ 838.499 115.56% $ 1,891,574 $ 909,239 April $ 160,783 $ 841,857 60% $ 151,979 $ 849,042 49% $ 95,273 $ 933,772 (37.31%) $ 1,715,609 $ 733,274 May $ 108,842 $ 950,699 67% $ 155,241 $ 1,004,283 58% $ 181,376 $ 1,115,148 16.83% $ 1,776,182 $ 793,847 June $ 100,479 $ 1,051,178 74% $ 140,106 $ 1,144,389 66% $ 245,346 $ 1,360,494 75.11% $ 1,932,415 $ 950.080 July $ 158,126 $ 1,209,304 86% $ 105,329 $ 1,249,718 72% August $ 92,459 $ 1,301,763 92% $ 379,602 $ 1,629,320 94% September $ 110,364 $ 1,412,127 100% $ 94,981 $ 1,724,301 100% Total $ 1,412,127 $ 1,724,301 1 1 $ 1,360,494 18.88% Development Revenues by Month $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 i October November December January a FY 2014-15 February March April o FY 2015-16 May June July ■ FY 2016-17 August September City of Euless Ambulance Revenues FY 2015-16 Month Medicare Medicaid Insurance Private Pay Total October $ 25,024 $ 5,119 $ 35,174 $ 9,751 $ 75,068 November $ 17,739 $ 2,905 $ 52,666 $ 2,265 $ 75,576 December $ 16,662 $ 4,389 $ 44,813 $ 2,682 $ 68,546 January $ 19,452 $ 4,599 $ 31,069 $ 6,039 $ 61,160 February $ 14,581 $ 3,360 $ 48,909 $ 10,940 $ 77,789 March $ 25,902 $ 8,977 $ 95,340 $ 3,830 $ 134,049 A ril $ 21,934 $ 8,121 $ 12,567 $ 4,801 $ 47,422 May $ 44,798 $ 9,826 $ 53,364 $ 10,637 $ 118,624 June $ 24,276 $ 4,860 $ 70,469 $ 9,176 $ 108,780 Jul $ 24,366 $ 2,153 $ 69,650 $ 11,655 $ 107,824 August $ 21,227 $ 7,265 $ 49,999 $ 15,705 $ 94,196 September $ 17,373 $ 5,989 $ 54,232 $ 4,706 $ 82,300 Totals $ 273,333 $ 67,562 $ 618,253 $ 92,188 $ 1,051,334 FY 2016-17 Month Medicare Medicaid Insurance Private Pay Total October $ 21,916 $ 6,045 $ 62,246 $ 17,881 $ 108,088 November $ 21,929 $ 6,519 $ 43,115 $ 8,558 $ 80,121 December $ 23,485 $ 5,001 $ 79,171 $ 15,611 $ 123,269 .January $ 20,284 $ 3,807 $ 56,884 $ 5,664 $ 86,638 February $ 18,180 $ 3,814 $ 51,702 $ 8,138 $ 81,834 March $ 18,220 $ 5,141 $ 48,822 $ 5,690 $ 77,873 April $ 6,367 $ 4,824 $ 42,363 $ 14,454 $ 68,008 .May $ 24,291 $ 1,266 $ 34,873 $ 4,264 $ 64,694 June $ 19,611 $ 2,790 $ 54,698 $ 4,537 $ 81,637 Jul August September Totals $ 174,283 $ 39,208 $ 473,873 $ 84,798 $ 772,161 7% 27% I i FY 2015-16 Year -to -Date 58% 8% ■Medicare ❑Medicaid ■ Insurance ❑ Private Pay g e I I 5 % FY 2016-17 Year -to -Date �61% 23J 11% I ■Medicare ❑Medicaid ■ Insurance .a Private Pay 2-13 BETTERMENT FUND FY 2013 Total Customers 24,975 Average # of Monthly 2 Contributors 2,628 % of Monthly Contributors 10.52% Total $ Contributed $15,770 FY 2013 1+1=2 Program 3 $663 Christmas Festival $5,563 Honorarium 4 $9,999 Total Expenditures $16,225 Contributions FY 2014 FY 2015 28,905 28,728 2,511 2,487 8.69% 8.66% $15,069 $14,923 Expenditures FY 2014 FY 2015 $3,748 $1,695 $4,417 $4,745 $9,744 $16,704 $17,909 $23,144 ' Year -to -Date figures reported through June 2017. 2 Actual FY2013 corrected to calculate full year average. 3 Supports free tree program at Arbor Daze. 4 Supports Library programming such as MasterWorks Music and Arts Series. 2-14 FY 2016 FY 2017 YTD ' 28,869 22,617 2,493 2,595 8.63% 11.47% $14,955 $11,676 FY 2016 FY 2017 YTD $2,695 $2,228 $6,535 $5,250 $10,400 $15,360 $19,630 $22,838 WATER Et WASTEWATER FUND, REVENUES Et EXPENDITURES Water St Wastewater Revenues Water Et Wastewater Revenue Assumptions Water Et Wastewater Expenditures Water Service Rates Wastewater Service Rates Utility Rate History Water & Wastewater Revenues FY2017-2018 Other (1) Recycling 2% eo. Wastewater 37% Penalties Reclaimed Water 1% 2% Vater 55% The above graph shows the sources of revenues in the Water & Wastewater Fund which are generated by services provided to the citizens of Euless for recycling, sanitation, water and wastewater. The "Other" amount represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the table below. Proposed FY17 Budget to Water & Wastewater Actual Budget Estimated Budget FY18 Proposed Revenues FY 16 FY 17 FY 17 FY 18 $ Diff % Diff. Interest Income(') $ 40,078 $ 12,000 $ 12,000 $ 30,000 $ 18,000 150% Sanitation $ 208,201 $ 205,000 $ 205,000 $ 218,400 $ 13,400 7% Water Service $ 12,092,051 $ 13,359,457 $ 13,359,457 $ 13,532,489 $ 173,032 1% Wastewater Service $ 7,946,103 $ 8,571,561 $ 8,571,561 $ 9,085,715 $ 514,154 6% Reclaimed Water Service $ 321,700 $ 319,672 $ 319,672 $ 475,984 $ 156,312 49% New Meters(') $ 53,493 $ 60,000 $ 60,000 $ 55,000 $ (5,000) (8%) Reconnect Fees(') $ 230,790 $ 230,000 $ 230.000 $ 2307000 $ - 0% Inspection Fees(') $ 199,199 $ 100,000 $ 100,000 $ 150,000 $ 50,000 50% Miscellaneous(' $ 32,294 $ 35,000 $ 35,000 $ 35,000 $ - 0% Penalties $ 224,119 $ 230,000 $ 230,000 $ 230,000 $ 0% Initiations/Transfer Fees(') $ 32,610 $ 30,000 $ 30,000 $ 30,000 $ 0% Recycling Fees $ 350,492 $ 340,000 $ 340,000 $ 384,282 $ 44,282 13% Use of Rate Stabilization $ 147,289 $ 226,003 $ 226,003 $ 266,772 $ 40,769 18% Rate Stabilization Rebate $ (147,289) $ (226,003) $ (226,003) $ (266,772) $ (40,769) 18% TOTAL REVENUES $ 21,731,130 $ 23,492,690 $ 23,492,690 $ 24,456,870 $ 964,180 4% Use of Reserves $ - $ 233,074 $ 13,257 $ 521,230 $ 288,156 124% TOTAL RESOURCES $ 21,731,130 $ 23,725,764 $ 23,505,947 $ 24,978,100 $ 1,252,336 5% The above chart details revenues for the past, current, and upcoming fiscal years, as well as expected increases and decreases in service fee collections within the past year. The Water and Wastewater revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. (1) Water & Wastewater Revenue line items are aggregated in graph under "Other" ME WATER & WASTEWATER FUND FY18 REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMPTIONS Interest Income Projected to increase based on market outlook and investable balances. Sanitation Services Increase based on approved rate structure. Water Service Consumption is estimated to remain flat with FY2017 year-end projections. Proposed increase of 140 per 1000 gallons with a $1.00 increase in the base rate for residential customers. Wastewater Service Anticipated treatment volume is relatively flat with FY2017 year- end projections. Proposed increase of 260 per 1000 gallons with a $1.00 increase in the base rate. Reclaimed Water Service Revenue projections are based on anticipated cost increase and expansion of service area. Rates per tier are based on 88% of the potable water rate per tier. Sale of New Meters Projected to decline slightly from FY2017 budget. Reconnect Fees Projected to remain flat with FY2017 estimated. Inspection Fees Projected to increase over FY2017 budget. Miscellaneous Projected to remain flat with FY2017 budget. Penalties Projected to remain flat with FY2017 estimated. Initiation & Transfer Fees Projected to remain flat with FY2017 estimated. Recycling Fees Projected to increase over FY2017 estimated. 3-2 Water & Wastewater Expenditures FY2017-2018 Capital GIS 2% 3% Wastewater Treatment 18% Water Non -Depart. 37% 4% 32% Finance 2% Public Works 2% The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the expected increases and decreases in costs within the past year. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system. 3-3 WATER SERVICE RATES Current Rates: Proposed Rates: Meter arge: a er arge: Meter Size (inches) Monthly Charge Meter Size (inches) Monthly Charge 5/8-3/4 $ 10.75 5/8-3/4 $ 11.75 1 $ 12.56 1 $ 13.73 11/2 $ 17.61 11/2 $ 19.25 2 $ 29.16 2 $ 31.88 3 $ 59.32 3 $ 64.84 4 $ 104.58 4 $ 114.31 5 $ 164.91 5 $ 180.25 6 $ 235.31 6 $ 257.20 Residential o ume Charge per gallons (tgals) esien is o ume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 0-2 tgals $ 3.44 0-2 tgals $ 3.58 3-8 tgals $ 4.37 3-8 tgals $ 4.51 9-15 tgals $ 4.94 9-15 tgals $ 5.08 16-35 tgals $ 5.47 16-35 tgals $ 5.61 Over 35 tgals $ 6.07 Over 35 tgals $ 6.21 Single Family Residential Rate Stabilization a un Single Family Residential Rate Stabilization a un : 250 per 1,000 (tgals) up to 15 tgals/monthly 300 per 1,000 (tgals) up to 15 tgals/monthly Estimated total refund @ 25¢/tgal $ 226,003 Estimated total refund @ 30¢/tgal $ 266,772 Estimated refund volume in tgals: 904,013 Estimated refund volume in tgals: 889,240 Refund not applicable to irrigation meters Refund not applicable to irrigation meters rngation volume charge per gallons gas Irrigation Volume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 0-2 tgals $ 4.70 0-2 tgals $ 4.84 3-8 tgals $ 4.70 3-8 tgals $ 4.84 9-15 tgals $ 4.94 9-15 tgals $ 5.08 16-35 tgals $ 5.47 16-35 tgals $ 5.61 Over 35 tgals $ 6.07 Over 35 tgals $ 6.21 Other Volume Charges per 1,000 gallons (tgals) ter Volume Charges per 1,000 gallons (tgals) Commercial & Multi -family $ 4.70 Commercial & Multi -family $ 4.84 Fire Hydrant & Gas Wells $ 9.96 Fire Hydrant & Gas Wells $ 10.10 Supplemental Irrigation $ 9.96 Supplemental Irrigation $ 10.10 Reclaimed o ume Charge per 1,000 gallons (tgals) Reclaimed o ume Charge per 1,000 gallons (tgals) Non -Boosted $ 1.60 Non -Boosted $ 1.71 Boosted Tiered Rates Boosted Tiered Rates 0-8 tgals $ 4.18 0-8 tgals $ 4.26 9-15 tgals $ 4.40 9-15 tgals $ 4.47 16-35 tgals $ 4.87 16-35 tgals $ 4.94 Over 35 tgals $ 5.40 Over 35 tgals $ 5.46 Construction & Gas Wells $ 8.47 Construction & Gas Wells $ 8.59 3-4 � WASTEWATER SERVICE RATES 11� Current Rates: Proposed Rates: Residential BaseCharge: Residential BaseCharge: Base Charge: Base Charge: Within Corporate Limits $ 9.50 Within Corporate Limits $ 10.50 Outside Corporate Limits $ 14.00 Outside Corporate Limits $ 15.00 Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 90% of metered water up to 12,000 gallons) (based on 90% of metered water up to 12,000 gallons) Within Corporate Limits $ 3.72 Within Corporate Limits $ 3.98 Outside Corporate Limits $ 3.72 Outside Corporate Limits $ 3.98 Commercial and IndustrialCharges:Commercial and IndustrialCharges: Base Charge: Base Charge: Within Corporate Limits $ 9.50 Within Corporate Limits $ 10.50 Outside Corporate Limits $ 14.00 Outside Corporate Limits $ 15.00 Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 100% of metered water) (based on 100% of metered water) Within Corporate Limits $ 3.72 Within Corporate Limits $ 3.98 Outside Corporate Limits $ 3.72 Outside Corporate Limits $ 3.98 3-5 CITY OF EULESS RESIDENTIAL UTILITY RATE HISTORY L'FffAlfMW Year Base Rate 0-2 Tgals 3-8 Tgals 9-15 Tgals 16-35 Tgals >35 Tgals FY09 $7.25 $3.11 $3.11 $3.11 $3.11 $3.11 FYI $7.75 $2.27 $3.09 $3.64 $3.97 $4.50 FYI $7.95 $2.27 $3.20 $3.75 $4.10 $4.66 FY12 $7.95 $2.48 $3.41 $3.98 $4.36 $4.96 FYI $8.45 $2.48 $3.41 $3.98 $4.51 $5.11 FY14 $8.45 $2.67 $3.60 $4.17 $4.70 $5.30 FY15 $8.95 $2.97 $3.90 $4.47 $5.00 $5.60 FY16 $9.75 $3.24 $4.17 $4.74 $5.27 $5.87 FY17 $10.75 $3.44 $4.37 $4.94 $5.47 $6.07 FY18 Proposed $11.75 $3.58 $4.51 $5.08 $5.61 $6.21 WASTEWATER DRAINAGE FEE 90% of �-� Metered Lot Less Year Base Rate Water Year Than 5 Acres FY09 $5.50 $2.43 FY09 $2.50 FYI $6.00 $2.53 FY10 $2.50 FYI $6.75 $2.66 FYI $2.50 FY12 $6.75 $2.70 FY12 $2.50 FY13 $7.25 $2.83 FYI $2.50 FY14 $7.25 $3.19 FY14 $2.50 FY15 $7.75 $3.33 FY15 $2.50 FY16 $8.50 $3.59 FY16 $2.50 FY17 $9.50 $3.72 FY17 $2.50 FY18 Proposed $10.50 $3.98 FY18 Proposed $2.75 M Kill OTHER FUNDS, REVENUES Et EXPENDITURES All Other Enterprise Operating Funds Special Revenue Operating Funds Short -Term Motor Vehicle Rental Tax Half Cent EDC Sales Tax Summary of Revenues Quarter Cent CCPD Sales Tax Summary of Revenues Internal Service Operating Funds Insurance and Benefits, CYTD Risk Management Et Workers Comp, CYTD Debt Service Operating Funds L� All Other Enterprise Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all other enterprise operating funds presented within the City of Euless' Annual Operating Budget. Enterprise Funds Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FYI Budget to FY18 Proposed $ Diff % Diff. Service Center Fund: Revenues $ 1,285,835 $ 1,309,545 $ 1,311,297 $ 1,284,986 $ (24,559) (2%) Operating Expenses $ 1,060,028 $ 1,307,033 $ 1,307,033 $ 1,284,986 $ (22,047) (2%) Use of Reserves $ - $ 25,500 $ 21,236 $ 42,800 $ 17,300 68% Capital Expenses $ - $ 25,500 $ 25,500 $ 42,800 $ 17,300 68% Drainage Utility System: Revenues $ 725,288 $ 719,280 $ 731,800 $ 810,212 $ 90,932 13% Operating Expenses $ 695,359 $ 696,409 $ 696,409 $ 807,617 $ 111,208 16% Use of Reserves $ 30,071 $ 75,000 $ 39,609 $ 100,000 $ 25,000 33% Capital Expenses $ 60,000 $ 75,000 $ 75,000 $ 100,000 $ 25,000 33% Recreation Classes: Revenues $ 705,993 $ 583,830 $ 625,829 $ 679,430 $ 95,600 16% Operating Expenses $ 627,620 $ 570,841 $ 605,841 $ 650,806 $ 79,965 14% Use of Reserves $ 36,930 $ 75,514 $ 55,526 $ 56,743 $ (18,771) (25%) Capital Expenses $ 115,303 $ 75,514 $ 75,514 $ 56,743 $ (18,771) (25%) Arbor Daze: Revenues $ 52,317 $ 80,000 $ 81,230 $ 80,000 $ - 0% Operating Expenses $ 52,312 $ 79,500 $ 79,500 $ 79,500 $ - 0% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Golf Course: Revenues $ 4,314,741 $ 4,476,442 $ 4,476,442 $ 4,540,896 $ 64,454 1% Operating Expenses $ 4,262,373 $ 4,417,580 $ 4,417,580 $ 4,518,975 $ 101,395 2% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Sports Complex: Revenues $ 1,336,263 $ 1,437,300 $ 1,393,400 $ 1,338,600 $ (98,700) (7%) Operating Expenses $ 1,335,134 $ 1,350,037 $ 1,297,711 $ 1,236,204 $ (113,833) (8%) Use of Reserves $ - $ 49,985 $ - $ 85,850 $ 35,865 72% Capital Expenses $ - $ 49,985 $ 49,985 $ 85,850 $ 35,865 72% Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the government's council is that the costs of providing goods and services to the general public on a continuing basis can be financed or recovered primarily through user charges. The Service Center Fund is used to account for the maintenance of the City's motor vehicles. The Drainage Fund is used to account for the acquisition, operation, and maintenance of the City's municipal drainage utility system. The Recreation Class Fund is used to account for the operation of recreational programs, activities and special events offered to Euless citizens and other groups on a fee basis. The Arbor Daze Fund is used to account for expenses related to the annual festival. The Texas Star Golf Course and Texas Star Sports Complex Funds are used to account for the operations and maintenance of these facilities which are supported primarily by user charges. 4-1 Special Revenue Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Special Revenue Funds presented within the City of Euless' Annual Operating Budget. Special Revenue Funds Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FYI Budget to FYI Proposed $ Diff % Diff. Hotel/Motel: Revenues $ 697,635 $ 651,666 $ 878,500 $ 924,450 $ 272,784 42% Operating Expenses $ 460,837 $ 637,909 $ 660,202 $ 772,821 $ 134,912 21% Use of Reserves $ - $ 153,476 $ - $ 219,355 $ 65,879 43% Capital Expenses $ 58,256 $ 153,476 $ 98,476 $ 219,355 $ 65,879 43% Juvenile Case: Revenues $ 103,093 $ 113,700 $ 90,800 $ 91,800 $ (21,900) (19%) Operating Expenses $ 80,463 $ 90,681 $ 90,681 $ 90,167 $ (514) (1%) Use of Excess Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% EDC Y20 Sales Tax: Revenues $ 5,105,775 $ 5,311,100 $ 5,429,092 $ 5,546,154 $ 235,054 4% Operating Expenses $ 3,600,807 $ 4,227,246 $ 4,121,195 $ 4,246,179 $ 18,933 0% Use of Reserves $ - $ 3,071,565 $ 1,004,439 $ 2,367,910 $ (703,655) (23%) Capital Expenses $ 934,289 $ 3,071,565 $ 2,312,336 $ 2,367,910 $ (703,655) (23%) CCPD Y40 Sales Tax: Revenues $ 2,516,872 $ 2,601,325 $ 2,677,864 $ 2,738,659 $ 137,334 5% Operating Expenses $ 2,001,962 $ 2,596,932 $ 2,596,932 $ 2,719,514 $ 122,582 5% Use of Reserves $ - $ 275,747 $ 194,815 $ 188,282 $ (87,465) (32%) Capital Expenses $ 198,097 $ 275,747 $ 275,747 $ 188,282 $ (87,465) (32%) Police Seized Assets Fund: Revenues $ Operating Expenses $ Use of Reserves $ Capital Expenses $ Police Drug Fund: Revenues $ Operating Expenses $ Use of Reserves $ Capital Expenses $ Grant Fund: Revenues $ Operating Expenses $ Use of Reserves $ Capital Expenses $ Car Rental Tax: 5,443 $ 1,000 $ 11200 $ 1,250 $ 250 25% 232,791 $ 156,108 $ 156,108 $ 61,956 $ (94,152) (60%) 252,866 $ 155,108 $ 154,908 $ 60,706 $ (94,402) (61%) 25,518 $ - $ - $ - $ - 0% 19,604 $ 700 $ 11,394 $ 1,400 $ 700 100% 2,758 $ 700 $ 700 $ 500 $ (200) (29%) - $ 200,000 $ - $ 200,000 $ - 0% - $ 200,000 $ - $ 200,000 $ - 0% 338,130 $ 212,747 $ 190,214 $ 235,537 $ 22,790 11% 328,991 $ 212,747 $ 190,214 $ 235,537 $ 22,790 11 % 5,208 $ - $ - $ - $ - 0% - $ - $ - $ - $ - 0% Revenues $ 14,891,205 $ Operating Expenses $ 12,405,805 $ Use of Reserves $ 2,187,434 $ Capital Expenses $ 4,672,835 $ Glade Parks TIRZ: Revenues $ Operating Expenses $ Use of Reserves $ Capital Expenses $ 14,227,470 $ 13,552,739 $ 13,625,352 $ (602,118) (4%) 11,672,591 $ 11,124,722 $ 10,941,129 $ (731,462) (6%) 2,933,307 $ 73,951 $ 2,026,439 $ (906,868) (31%) 2,933,307 $ 2,501,968 $ 2,026,439 $ (906,868) (31%) 614,715 $ 1,069,754 $ 973,724 $ 1,362,650 $ 292,896 27% 519,624 $ 943,589 $ 943,589 $ 965,350 $ 21,761 2% - $ - $ - $ - $ - 0% - $ - $ - $ - $ - 0% 4-2 q Special Revenue Funds Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FYI Budget to FY18 Proposed $ Diff % Diff. Cable PEG Fund: Revenues $ 147,755 $ 120,000 $ 129,400 $ 130,400 $ 10,400 9% Operating Expenses $ 50 $ 120,000 $ 120,000 $ 120,000 $ - 0% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ 29,139 $ - $ - $ - $ - 0% Midtown PID: Revenues $ 350,920 $ 642,288 $ 642,288 $ 988,302 $ 346,014 54% Operating Expenses $ 315,920 $ 642,288 $ 642,288 $ 988,302 $ 346,014 54% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Special Revenue funds are used for specific revenues that are legally restricted to expenditures for particular purposes. The Hotel/Motel Fund is used to account for occupancy tax revenues from area hotels. Expenses are dedicated to the promotion of tourism and the convention and hotel industry. The Juvenile Case Fund is used to account for court fees collected. Expenses are dedicated primarily to personnel and operating costs required to process juvenile cases. The Euless Development Corporation (EDC) %0 Sales Tax Fund is used to account for the %0 sales tax revenues. Expenses are dedicated to parks, library, recreational, and economic development activities within the City of Euless. The Crime Control and Prevention District (CCPD) '/40 Sales Tax Fund is used to account for %0 sales tax revenues. Expenses are dedicated to additional personnel, crime prevention programs, and equipment for the Euless Police Department. The Police Seized Asset Fund is used to account for proceeds from sale of seized assets which are dedicated to police expenditures. The Police Drug Fund is used to account for proceeds from sale of assets seized in connection with drug arrests. Expenses are dedicated solely for police department expenditures. Only interest earnings and overtime cost are budgeted due to the volatility and unpredictable nature in asset confiscation. Grant Fund is used to account for grant funds and other restricted revenues received by the City. Expenses must be spent in accordance with the grant provisions. The Car Rental Tax Fund is used to account for the 5% tax charged on any short-term motor vehicle rental. Expenses may be dedicated to operations, debt avoidance/reduction and capital expenditures. These revenues are shared equally between the cities of Dallas, Fort Worth, and Euless. The Glade Parks Public Improvement District (PID) Fund is used to account for assessments levied upon properties within the district boundaries. Expenses are incurred for the repayment of debt issued to fund public improvements within the district. The district will only assess property owners for the portion of the debt payment not covered with resources from the Glade Parks TIRZ. The Glade Parks Tax Increment Reinvestment Zone (TIRZ) Fund is used to account for new revenues generated from increased values of properties located within the Zone, based on the percentage pledged by each participating taxing entity. Expenses are incurred for the repayment of the related infrastructure cost. The Cable Public Educational and Governmental (PEG) Fund is used to account for a 1 % fee collected from cable channel providers for expansion of the City's public, educational, and governmental channel. The Midtown Public Improvement District (PID) Fund is used to account for assessments levied upon properties within the district boundaries. Expenses are incurred for the repayment of debt issued to fund public improvements within the district. 4-3 { J City of Euless Car Rental Tax Revenues FY 2013-14 Monthly YTD FY 2014-15 Monthly YTD FY 2016-16 Monthly YTD FY 2016-17 Monthly YTD Monthly Increase/ (Decrease) from PY Monthly % of Change from PY FY 2016-17 Projected Projected Over/(Under) Budget $ 14,212,470 Oct $ 1,187,921 $ 1,187 921 $ 1,162,686 $ 1,162,686 $ 1,081,207 $ 1,081,207 $ 1,177,860 $ 1,177,860 $ 96,654 9% $ 15,941,984 $ 1,729,514 Nov $ 1073,180 $ 2,261,101 $ 1,140,859 $ 2,303,545 $ 1,159,740 $ 2,240,947 $ 1,271,390 $ 2,449,251 $ 111,650 10% $ 15,994,069 $ 1,781,599 Dec $ 1,340,614 $ 3,601,715 $ 1,372,846 $ 3,676,392 $ 1,366,113 $ 3,607,060 $ 1,283,750 $ 3,733,001 $ 82,363 6% $ 15,144,745 $ 932,275 Jan $ 1,110,300 $ 4,712,015 $ 1,073,442 $ 4,749,834 $ 1,182,459 $ 4,789,519 $ 1,188,025 $ 4,921,026 $ 5,566 0% $ 15,035,609 $ 823,139 Feb $ 1,054,773 $ 5,766,788 $ 994,501 $ 5,744,335 $ 1,153,772 $ 5,943,291 $ 1,046,056 $ 5,967,082 $ 107,717 9% $ 14,692,383 $ 479,913 Mar $ 1,008,090 $ 6,774,878 $ 1,055.870 $ 6,800,205 $ 1,015,086 $ 6,958,377 $ 1,049,523 $ 7,016,605 $ 34,438 3% $ 14,756,262 $ 543,792 Apr $ 1,003,540 $ 7,778,418 $ 1,031,923 $ 7,832,128 $ 1,016,834 $ 7,975,211 $ 997,756 $ 8,014,361 $ 19,078 2% $ 14,705,643 $ 493,173 May $ 1,218,775 $ 8,997,193 $ 1,358,483 $ 9,190,611 $ 1,270,742 $ 9,245,953 $ 1,198,362 $ 9,212,724 $ 72,380 6% $ 14,581,213 $ 368,743 Jun $ 1,338,547 $ 10,335,740 $ 1,288,557 $ 10,479,167 $ 1,432,298 $ 10,678,250 $ 1274,820 $ 10,487,544 $ 157,478 11% $ 14,372,455 $ 159,985 Jul $ 1,329,351 $ 11.665,092 $ 1,237933 $ 11,717,100 $ 1,404,649 $ 12,082,899 $ 1,239,250 $ 11,726794 $ 165,399 12% $ 14,202,520 $ 9,950 Aug$ 1,211,578 $ 12 876,670 $ 1,263,602 $ 12,980,702 $ 1,331 051 $ 13,413,950 Se $ 1,163,404 $ 14,040,074 $ 1,194,448 $ 14,175,150 $ 1,219,855 $ 14,633,805 Thu .T! 1-1,/LO,I V14 .4. tJ00, IUD) ka-/o/ AVG: $ 1,170,006 AVG: $ 1,181,263 AVG: $ 1.219,484 AVG: $ 1,172,679 HI: $ 1,340,614 HI: $ 1,372,846 HE $ 1,432,298 HI: $ 1,283,750 LO: $ 1,003,540 LO: $ 994,501 LO: $ 1,015,086 LO: $ 997,756 Car Rental Tax Revenues 1 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 Q4 y°Q 0 FY 2013-14 to FY 2014-15 11 FY 2015-16 i FY 2016-17 This 5% tax is imposed only on the short-term rental of self-propelled motor vehicles including passenger cars, vans, sports utility vehicles, and light trucks. The tax is not imposed on trailers or trucks having a manufacturer's rating of more than one-half ton. The tax was effective February 1, 2000. Of the amount collected from DFW airport locations, two-thirds is due to Dallas and Ft. Worth. City of Euless Summary of 1/20 EDC Sales Tax Monthly Mo % of Projected FY 2013-14 % of FY 2014-15 % of FY 2015-16 % of FY 2016-17 Inc/(Dec) % of Change FY 2016-17 Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD from PY Projected from PY Projected Budget $ 5,302,650 Oct 3 $ 326,923 8% $ 373,581 $ 373,581 8% $ 411,597 $ 411,597 8% $ 429,411 $ 429,411 $ 17,813 8% 4.33% $ 5,227,800 $ 74,750Nov 0 $ 703,883 16% $ 416,842 $ 790,422 18% $ 485,868 $ 897,465 18% $ 490,313 $ 919,724 $ 4,445 18% 0.91% $ 5,213,553 $ 88,997Dec 4 $ 1.026,977 24% $ 372,746 $ 1.163.169 26% $ 404,604 $ 1,302,070 26% $ 424.631 $ 1,344,355 $ 20,027 26% 4.95% $ 5,215,351 $ 87,199Jan 5 $ 1,329,372 31% $ 327,401 $ 1,490,570 33% $ 331,910 $ 1,633,980 32% $ 421,658 $ 1,766.013 $ 89,748 33% 27.04% $ 5,401.975 $ 99,425 Feb V326,923 4 $ 1,740,376 40% $ 383,428 $ 1,873,997 42% $ 482.133 $ 2,116,112 42% $ 554,443 $ 2,320,456 $ 72,310 42% 15.00% $ 5,563,321 $ 260,771 Mar 1 $ 2,052,277 48% $ 333,575 $ 2,207,572 49% $ 376,250 $ 2,492,363 49% $ 407,387 $ 2,727,843 $ 31,136 49% 8.28% $ 5552,274 $ 249,724 Apr 0 $ 2,406,097 56% $ 305,208 $ 2.512,780 56% $ 386,263 $ 2,878,625 57% $ 370,344 $ 3,098,187 $ 15,919 56% 4.12% $ 5,499,782 $ 197,232 May 6 $ 2,816,673 65% $ 427,178 $ 2,939,958 66% $ 498,544 $ 3,377,169 66% $ 504,051 $ 3,602,238 $ 5,507 66% 1.10% $ 5,457,946 $ 155,396 Jun $ 348,812 $ 3,165,485 74% $ 375,354 $ 31315,312 74% $ 400,254 $ 3,777,423 74% $ 404,906 $ 4,007,144 $ 4,652 74% 1.16% $ 5,406,147 $ 103,597 Jul $ 346,334 $ 3,511,819 82% $ 312,543 $ 31627,855 81% $ 404,285 $ 4,181,708 82% $ 420,902 $ 4,428,046 $ 16,617 82% 4.11% $ 5,427,602 $ 125052 Aug $ 427,543 $ 3,939,362 92% $ 451343 $ 4,079,198 91% $ 486,440 1 $ 4,668,148 92% Sep $ 361,256 $ 4,300,619 100% $ 407,616 $ 4,466,815 100% 1 $ 412,181 1 $ 5,080,330 100% r i u a v,ti�o,v4o y cvo,��o �.oa�° AVG: $ 358,385 AVG: $ 373,901 AVG: $ 423,361 AVG: $ 442,805 HI: $ 427,543 HI: $ 451,343 HI: $ 498,544 HI: $ 554,443 i A. c vm zoF i n• t in,, gnr1 I O. t 331 910 LO: S 370.3" A Cr City of Euless Summary of/4¢ CCPD Sales Tax Monthly Mo % of Projected FY 2013-14 % of FY 2014-15 % of FY 2015-16 % of FY 2016-17 Inc/(Dec) % of Change FY 2016-17 Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD from PY Projected from PY Projected Budget $ 2,600,325 Oct Nov $ 162,297 $ 187151 $ 162,297 $ 349,448 8% 16% $ 184,638 $ 209,096 $ 184,638 $ 393,734 8% 18% $ 202,495 $ 230,203 $ 202,495 $ 432,698 8% 17% $ 212.291 $ 242,012 $ 212,291 $ 454,303 $ 9,796 $ 11,809 8.19% 17.49% 4.84% 5.13% $ 2,591,542 $ 2,598,061 $ 8,783 $ 2,264 Dec $ 160,234 $ 509,682 24% $ 183,778 $ 577,512 26% $ 199,740 $ 632,438 25% $ 210,563 $ 664,866 $ 10,823 25.60% 5.42% $ 2,596,785 $ 3,540 Jan $ 150,939 $ 660,620 31% $ 162,402 $ 739,914 33% $ 164,728 $ 797.166 32% $ 208,659 $ 873,525 $ 43,931 32.54% 26.67% $ 2,684,446 $ 84,121 Feb $ 205,159 $ 865,780 41% $ 190,704 $ 930,618 42% $ 228,749 $ 1,025,915 41% $ 275,639 $ 1,149163 $ 46,889 41.39% 20.50% $ 2,776,148 $ 175,823 Mar $ 154,940 $ 1,020,720 48% $ 165377 $ 1,095,996 49% $ 186,088 $ 1,212,003 49% $ 201,945 $ 1,351,108 $ 15,857 48.83% 8.52% $ 2,767,194 $ 166,869 Apr $ 175,474 $ 1,196,194 56% $ 150,035 $ 1,246,030 56% $ 191,429 $ 1,403,432 56% $ 184,814 $ 1,535,922 $ 6,615 56.02% 3. $ 2,741,662 $ 141,337 May $ $ 1,400,677 66°6 $ 211,579 $ 1,457,609 65% $ 246,123 $ 1,649,555 66% $ 250,299 $ 1,786,221$ 4,176 65,69% 1.70% $ 2,719,129 $ 118,804 Jun $ $ 1,573,709 74% $ 185,984 $ 1,643,593 74% $ 197,879 $ 1,847.434 74% $ 201,530 $ 1,987,751 $ 3,651 73.82% 1.84% $ 2,6,694$ 92369 Jul �204.483 $ $ 1.744,422 82% $ 164.678 $ 1,808,271 81% $ 200,280 $$209,772$2,197,524 $ 9,493 81.52% 4.74% $ 2695,656 Aug $ $ 1,956,734 92% $ 224,480 $ 2,032,752 91% $ 241,151 1 $ 2,288,865 1 92% Sep_ $ 168,446 1 $ 2,125.180 100% $ 202297 $ 2,235,049 100% 1 $ 204,195 1 $ 2,493,059 1 100% AVG: $ 177,098 HI: $ 212,312 LO: $ 150,939 cacn nr nn AVG: $ 186,254 AVG: $ 207.755 AVG: $ 219,752 HI: $ 224.480 HI: $ 246,123 HI: $ 275,639 LO: $ 150,035 LO: $ 164,728 LO: $ 184,814 '/40 CCPD Sales Tax Revenue $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $- Oct Nov Dec Jan Feb - d1s- Mar Apr May i Lt: -1- Jun Jul ■ FY 2016-17 I ._ - Aug _ . - 1 Sep ® FY 2013-14 0 FY 2014-15 ■ FY 2015-16 Internal Service Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Internal Service Funds presented within the City of Euless' Annual Operating Budget. Internal Service Funds Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FYI Budget to FY18 Proposed $ Diff % Diff. Equipment Replacement: Revenue $ 1,589,577 $ 1,985,225 $ 3,313,500 $ 2,399,920 $ 414,695 21% Operating Expenses $ 1,321,948 $ 2,958,809 $ 2,958,809 $ 1,935,783 $ (1,023,026) (35%) Use of Excess Reserves $ - $ 973,584 $ - $ - $ (973,584) - Insurance: Revenue $ 6,222,324 $ 7,509,937 $ 7,509,937 $ 8,219,059 $ 709,122 9% Operating Expenses $ 6,777,403 $ 7,413,007 $ 7,413,007 $ 8,151,422 $ 738,415 10% Use of Reserves $ 555,079 $ 100,000 $ - $ 100,000 $ - 0% Capital Expenses $ - $ 100,000 $ - $ 100,000 $ - 0% Risk/WC Management: Revenue $ 938,625 $ 953,743 $ 959,598 $ 1,019,938 $ 66,195 7% Operating Expenses $ 320,272 $ 923,293 $ 923,293 $ 998,892 $ 75,599 8% Use of Reserves $ - $ 175,000 $ - $ 311,500 $ 136,500 78% Capital Expenses $ 4,200 $ 175,000 $ - $ 311,500 $ 136,500 78% Internal Service funds are used to account for the financing of goods or services provided by one department to other departments of the government and to other government units, on a cost reimbursement basis. The Equipment Replacement Fund is used to account for the accumulation of funds from user departments. Expenses are dedicated to replacement of existing equipment and motor vehicles. The Insurance Fund is used to account for both city and employee premiums. Expenses are dedicated to employees' health, dental, and prescription claims. The Risk Management Fund is used to account for the program(s) used for worker's compensation, general liability, and property claims. 4-7 Insurance & Benefits FY2017-18 FY2018 Proposed Revenues: City Contribution For Employees and Dependents $ 6,255,164 Employee Contribution Employee/Retiree Contribution $ 1,955,895 Interest Income $ 8,000 Total Operating Revenues $ 8,219,059 FY2018 Proposed Expenses: Operating Expenses Operations $ 184,688 Claims $ 5,552,777 Prescription Claims $ 727,027 Re -Insurance Fee $ 734,187 Insurance Services $ 261,250 Wellness Programs $ 11,534 OPEB Trust Contribution $ 679,959 Total Operating Expenses $ 8,151,422 Capital Expenses Capital Carryover $ 100,000 Total Capital Expenses $ 100,000 FY2018 Proposed Budget $ 8,261,422 Reserves - Health FY2009 $ 3,394,412 FY2010 $ 2,565,882 FY2011 $ 2,877,946 FY2012 $ 2,688,329 FY2013 $ 2,646,829 FY2014 $ 2,516,262 FY2015 $ 3,322,129 FY2016 $ 2,767,051 FY2017 (estimated) $ 2,863,981 FY2018 (projected) $ 2,831,618 Goal $ 2,538,733 4-8 Risk Management & Workers' Comp FY2017-18 FY2018 Proposed Revenues: Transfers General $ 242,000 Water & Wastewater $ 242,000 Interest Income $ 8,000 Charges Workers' Comp $ 513,492 Employee Assistance $ 14,446 Total Operating Revenues FY2018 Proposed Expenses: Operating Expenses Risk Management $ 536,355 Worker's Compensation $ 462,537 Total Operating Expenses Capital Expenses Capital Carryover $ 175,000 Recommended Capital Expenses $ 136,500 Total Capital Expenses FY2018 Proposed Budget Reserves FY2009 $ 1,352,720 FY2010 $ 1,043,561 FY2011 $ 1,008,222 FY2012 $ 1,167, 779 FY2013 $ 1, 349,150 FY2014 $ 1,408,323 FY2015 $ 1,378,778 FY2016 $ 1,992,931 FY2017 (estimated) $ 2,029,236 FY2018 (projected) $ 1,738,782 Goal $ 1, 050, 000 $ 1,019,938 $ 998,892 $ 311,500 $ 1,310,392 4-9 Debt Service Operating Funds ` This chart presents revenues and operating expenses, and use of reserves for all Debt Service Funds presented within the City of Euless' Annual Operating Budget. Debt Service Funds Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FYI Budget to FY18 Proposed $ Diff % Diff. General Obligation Debt Revenues $ 5,923,018 $ 4,812,368 $ 5,052,733 $ 5,907,923 $ 1,095,555 23% Operating Expenses $ 4,430,873 $ 4,684,798 $ 6,026,465 $ 5,649,042 $ 964,244 21% Use of Reserves $ - $ - $ 973,732 $ - $ - 0% Star Center Debt Revenues $ 708,840 $ 711,956 $ 712,656 $ 706,300 $ (5,656) (1%) Operating Expenses $ 708,805 $ 711,956 $ 711,956 $ 706,300 $ (5,656) (1%) Use of Reserves $ - $ - $ - $ - $ - 0% EDC Debt Service Revenues $ 169,376 $ 47,016 $ 47,016 $ 36,372 $ (10,644) (23%) Operating Expenses $ 169,376 $ 47,016 $ 47,016 $ 36,372 $ (10,644) (23%) Use of Reserves $ - $ - $ - $ - $ - 0% Water & Wastewater Debt Revenues $ 818,209 $ 944,200 $ 944,200 $ 1,195,689 $ 251,489 27% Operating Expenses $ 818,647 $ 944,200 $ 944,200 $ 1,195,689 $ 251,489 27% Use of Reserves $ 438 $ - $ - $ - $ - 0% Texas Star Sports Complex Debt Revenues $ 155,191 $ - $ - $ - $ - 0% Operating Expenses $ 162,400 $ - $ - $ - $ - 0% Use of Reserves $ 7,209 $ - $ - $ - $ - 0% Texas Star Golf Course Debt Revenues $ 613,918 $ 590,076 $ 590,076 $ 595,826 $ 5,750 1% Operating Expenses $ 611,400 $ 590,076 $ 590,076 $ 595,826 $ 5,750 1 % Use of Reserves $ - $ - $ - $ - $ - 0% Debt Service funds are used to account for the repayment of General Obligation Bonds, Certificates of Obligation, Taxable Bonds, and Revenue Supported Bonds. These Bonds represent direct and special obligations of the City. The General Obligation Debt Service Fund is used to account for the collection of a continuing ad valorem tax levied by the City. Expenses are dedicated to the payment of principal and interest on General Obligation Bonds, General Obligation Refunding Bonds, and Certificates of Obligation. The Star Center Debt Fund is used to account for monthly lease payments on the Dr. Pepper Stars Center. Expenses are dedicated to annual debt service requirements. The EDC Debt Service Fund is used to account for pledged revenues, which includes the proceeds of a %¢ sales and use tax levied within the City. Expenses are dedicated to the sole benefit of the Euless Development Corporation obligations. The Water & Wastewater Debt Service Fund is used to account for a pledge of the surplus net revenues of the City's Waterworks and Sewer System. Expenses are dedicated to payment of annual debt service requirements. The Texas Star Sports Complex Debt Service Fund is used to account for a pledge of the surplus net revenues derived from the operation and ownership of the Softball World complex and The Parks At Texas Star. Expenses are dedicated to payment of -_ annual debt service requirements. The Golf Course Debt Service Fund is used to account for a pledge of the surplus net revenues derived from the operation and ownership of the Texas Star Golf Course. Expenses are dedicated to payment of annual debt service requirements. 4-10 CAPITAL, INFRASTRUCTURE PLANS Et FLEET Capital Er Supplemental Requests by Fund Capital Et Supplemental Requests by Department FY2017-18 Infrastructure Plan Memo, Projected Equipment Replacement Fund Fleet Transfers Proposed Fleet Purchases T Capital & Supplemental Requests 2018 by Fund Ref#' Dept Division Fund Program Description Program Type Program Cost Totals Dept Ranking Funded 1 Admin Svcs Library General Moving Expense Capital $ 75,000 $ 75,000 1 Yes No 3 Finance Accounting General Accountant I Computer Capital $ 2,500 $ 77,500 1 Yes No 4 CIAO Communications General Multi -Media Interns Capital $ 10,500 $ 88,000 1 Yes No 5 CIAO Communications General Website Redesign & Content Management System Capital $ 30,000 $ 118,000 2 Yes No 7 CIAO CSO General Electronic Conversion of Paper Records/Document Storage Capital $ 76,500 $ 194,500 4 Yes No 8 CMO CIAO General City Match for HOME/CPR Programs Capital $ 55,000 $ 249,500 5 Yes No 9 & 30 Admin Svcs Information Svcs General Hardware/Software Replacement Capital $ 327,000 $ 576,500 1 Yes No 12 Admin Svcs Information Svcs General Court Technology Capital $ 58,200 $ 634,700 4 Yes No 15 Admin Svcs Information Svcs General Cognos Software for HTE Capital $ 34,340 $ 669,040 7 Yes No 16 PW Street Maintenance General Street Condition Assessment Capital $ 75,000 $ 744,040 1 Yes No 27 Fire Fire Marshal General Fire Station Furniture Replacement - Phase II Capital $ 9,700 $ 753,740 6 Yes No 29 Fire Fire Marshal General Fire Inspector Capital $ 20,800 $ 774,540 2 Yes No 31 PACS Aquatics General Exhaust Fans - Indoor Pool Capital $ 7,500 $ 782,040 2 Yes No 33 PACS Parks General Trail Maintenance ✓ Capital $ 75,000 $ 857,040 4 Yes No 35 PACS Senior Center General Recumbent Bike Replacement Capital $ 6,500 $ 863,540 6 Yes No 39 PACS Senior Center General Table Replacement-SenibrCenter Capital $ 3,197 $ 866,737 30 Yes No 47 Fleet & Fac Fac Maintenance General Carpet Replacement- Building D Capital $ 65,500 $ 932,237 2 Yes No 48 Fleet & Fac Fac Maintenance General Lighting Replacement . Police and Courts Building Capital $ 39,150 $ 971,387 3 Yes No 50 Fleet & Fac Fac Maintenance General Roof Replacement - Fire Station #2 Capital $ 128,000 $ 1,099,387 5 Yes No 51 Fleet & Fac Fac Maintenance General Jail Upgrades Capital $ 75,000 $ 1,174,387 6 Yes No 54 Fleet & Fac Fac Maintenance General HVAC Package Unit Replacements Capital $ 25,000 $ 1,199,387 9 Yes No Non -Dept Non -Dept General Transfer to FY2018 Street Improvements Capital $ 425,000 $ 1,624,387 Yes No Non -Dept Non -Dept General Transfer to Misc Street Repairs Capital $ 150,000 $ 1,774,387 Yes No Non -Dept Non -Dept General Transfer to Insurance Capital $ 250,000 $ 2,024,387 Yes No 38 PACS Senior Center General Television Replacement - Senior Center Capital $ 7,000 $ 2,031,387 9 Yes No 46 Fleet & Fac Fac Maintenance General Vertical Access Lift Capital $ 6,500 $ 2,037,887 1 Yes No 52 Fleet & Fac Fac Maintenance General Staff Locker Rooms Capital $ 85,006 ,$ 2,122,887 7 Yes No 53 Fleet & Fac Fac Maintenance General MagnaGrip System Additions Capital $ 18,250 $ 2,141,137 8 Yes No 65 PD Patrol General Less -lethal Shotguns Capital $ 11,000 $ 2,152,137 9 Yes No 3 Finance Accounting General Accountant I- X cost Supplemental $ 45,017 $ 45,017 1 Yes No 20 PW Engineering General Upgrade Part-time Clerk to Full-time Office Technician Supplemental $ 9,917 $ 54,934 1 Yes No 40 PACS Parks General Weed Control and Fertilization Program Supplemental $ 25,515 $ 80,449 1 Yes No 41 PACS Parks General Pond Maintenance Supplemental $ 8,325 $ 88,774 2 Yes No 68 PD Service General Dispatcher Supplemental $ 80,832 $ 169,606 1 Yes No 56 Planning Development General Part-time Secretary Supplemental $ 20,595 $ 190,201 1 Yes No Part-time Secretary is a current position shared with Focilites. Position will be shifted to full-time under Facilities. Funds requested will allow continuation of part-time secretary for Planning & Development. ' 28 Fire EMS/Suppression General Firefighter/Paramedics Supplemental $ 302,976 $ 493,177 1 Yes ® No 69 PD Code Compliance General Code Officer and Vehicle Supplemental $ 111,434 $ 604,611 2 Yes No `Page numbers found in "Capital & Supplemental Requests"book for)'scal year 2017-2018 presented to Co 0.1une 12, 2017. Capital & Supplemental Requests 2018 by Fund Program Program Dept Ref #" Dept Division Fund Program Description Type Cost Totals Ranking Funded 57 PD Administration CCPD NETCO Radio Equipment Relocation Capital $ 28,500 $ 28,500 1 Yes No 58 PD Administration CCPD Air Conditioning System - Computer Room Capital $ 15,000 $ 43,500 2 Yes No 59 PD CID CCPD Blood Bank Refrigerator Capital $ 10,495 $ 53,995 3 Yes No 60 PD Patrol CCPD Rifle Replacement Capital $ 28,000 $ 81,995 4 Yes No 61 PD Patrol CCPD Assorted Police Equipment Capital $ 13,787 $ 95,782 5 Yes No 62 PD Detention CCPD Oven Replacement Capital $ 7,500 $ 103,282 6 Yes No 63 PD Administration CCPD Covered Parking - Trailers Capital $ 15,000 $ 118,282 7 ves No 64 PD CID CCPD Evidence Locker Replacement Capital $ 20,000 $ 138,282 8 ves No 66 PD Administration CCPD Laserfiche Repository and Licenses Capital $ 10,000 $ 148,282 10 Yes No 67 PD Patrol CCPD Training Simulator and Training Room Capital $ 40,000 $ 188,282 11 Yes No 17 PW Street Maintenance Equip. Repl. Traffic Signal Equipment Capital $ 154,000 $ 154,000 2 Yes No 18 PW Street Maintenance Equip. Repl. Gridsmart Detection System Capital $ 120,000 $ 274,000 3 Yes No 19 PW Street Maintenance Equip. Repl. Street Maintenance Equipment Capital $ 11,310 $ 285,310 4 Yes No 22 Fire EMS/Suppression Equip. Repl. Ambulance Stretcher Loading System Capital $ 77,000 $ 362,310 1 Yes No 23 Fire EMS/Suppression Equip. Repl. Automatic External Defibrillator Replacements Capital $ 45,000 $ 407,310 2 Yes No 24 Fire EMS/Suppression Equip. Repl. Portable Radio Replacement Capital $ 146,723 $ 554,033 3 Yes No 25 Fire EMS/Suppression Equip. Repl. Rescue Tool Replacement , . Capital $ 31,000 $ 585,033 4 Yes No 26 Fire Fire Marshal Equip. Repl. KNOX KeySecure Unit Replacement r Capital $ 13,000 $ 598,033 5 Yes No 42 Iv 44 Fleet & Fac Fleet & Fac Fleet Svcs Fleet Svcs Svc Center Svc Center Service Center Interior Remodel Automated Fuel System Upgrade Capital Capital $ $ 25,000 17,800 $ 25,000 $ 42,800 1 3 ves ves No No 43 Fleet & Fac Fleet Svcs Svc Center Tire Equipment Replacement Capital $ 1S,250 $ 58,050 2 Yes No 45 Fleet & Fac Fleet Svcs Svc Center Fence Replacement and Gate Repairs Capital $ 29,500 $ 87,550 4 Yes No 11 Admin Svcs Information Svcs W/WW Hardware/Software Replacement Capital $ 76,413 $ 76,413 1 ves No Non -Dept Non -Dept W/WW Transfer to Miscellaneous Water Rehab Capital $ 100,000 $ 176,413 ves No Non -Dept Non -Dept W/W W Transfer to Miscellaneous Wastewater Rehab Capital $ 50,000 $ 226,413 Yes No Non -Dept Non -Dept W/WW Transfer to Well Repairs Capital $ 75,000 $ 301,413 Yes No 2 Finance Utility Billing W/W W Interactive Voice Response System Capital $ 45,000 $ 346,413 1 Yes No 3 Finance Accounting W/W W Accountant I - Y cost Supplemental $ 45,016 $ 45,016 1 Yes No 20 PW Engineering W/WW Upgrade Part-time Clerk to Full-time Office Technician Supplemental $ 31,083 $ 76,099 1 Yes No 30 PACS Recreation Rec Class Playbook Printing and Mailing Capital $ 37,000 $ 37,000 1 Yes No 34 PACS Recreation Rec Class Fitness Equipment Replacement Capital $ 18,343 $ 55,343 5 Yes No 37 PACS Recreation Rec Class Television Replacement - Recreation Center Capital $ 1,400 $ 56,743 8 Yes No 13 Admin Svcs Information Svcs Risk Security Initiative Capital $ 10,000 $ 10,000 5 Yes No 49 Fleet & Fac Fac Maintenance Risk Generator Replacement - Fire Station #2 Capital $ 55,000 $ 65,000 4 ves No 55 Fleet & Fac Fac Maintenance Risk Standby Generator - Public Works Capital $ 71,500 $ 136,500 10 Yes No "Page numbers found in "Capitol & Supplemental Requests"book for fiscal year 2017-2018 presented to Councillune 11, 2017. ii Capital & Supplemental Requests 2018 by Fund Program Program Dept Ref #' Dept Division Fund Program Description Type Cost Totals Ranking Funded 14 Admin Svcs Information Svcs EDC Hardware/Software Replacement - Library/Parks Capital $ 47,760 $ 47,760 6 Yes No Non -Dept Parks EDC Transfer to Misc Park Improvements Capital $ 50,000 $ 97,760 Yes No Non -Dept Library EDC Transfer to Library Remodel Design Capital $ 127,370 $ 225,130 Yes H No Non -Dept Library EDC Transfer to Library Remodel Capital $ 900,000 $ 1,125,130 Yes No Non -Dept Non -Dept EDC Transfer to EDC Debt Reserve Capital $ 377,500 $ 1,502,630 Yes No 32 PACS PATS Athletic Complex Outfield Fence Replacement Capital $ 60,850 $ 60,850 3 ® Yes 8 No 36 PACS PATS Athletic Complex Refrigerator Replacement Capital $ 25,000 $ 85,850 7 Yes No Non -Dept Non -Dept Car Rental Transfer to CIP Capital $ 1,595,100 $ 1,595,100 ® Yes El No Non -Dept Non -Dept Car Rental CIP Transfer to Redevelopment Fund Capital $ 2,000,000 $ 2,000,000 ® Yes 0 No 6 CMO Community Service Hotel/Motel Replace Christmas Tree at City Hall Complex ✓ Capital $ 44,355 $ 44,355 3 ® Yes a No Non -Dept Non -Dept Hotel/Motel Transfer to Texas Star CIP/AV Improvement Reimb Capital $ 120,000 $ 164,355 Yes No Non -Dept Non -Dept WT Impact Transfer to Water Tank Debt Service Capital $ 252,188 $ 252,188 ® Yes a No Non -Dept Non -Dept WT Impact Transfer to Reclaimed WL Ext Debt Service Capital $ 121,694 $ 373,882 Yes No Non -Dept Non -Dept Drainage Transfer to Misc Drainage Improvements Capital $ 100,000 $ 100,000 ® Yes 0 No cn w 21 PW Drainage Drainage Public Works Field Tech I Supplemental $ 66,455 $ 66,455 2 ® Yes 0 No Non -Dept Non -Dept TSGC Reserve Transfer to TSGC Misc Improvements Capital $ 100,000 $ , 100,000 ® Yes 0 No 'Page numbers found,n "Capptol & Supplemental Requests"book for f scol year 2017-2018 presented to Council June 12, 2017. w C Capital & Supplemental Requests 2018 by Department Program Program Dept Ref #" Dept Division Fund Program Description Type Cost Totals Ranking Funded 1 Admin Svcs Library General Moving Expense Capital $ 75,000 $ 75,000 1 ® Yes Q No 3 Finance Accounting General Accountant I Computer Capital $ 2,500 45,000 $ $ 2,500 47,500 1 1 ® Yes ® No 2 Finance Utility Billing W/WW Interactive Voice Response System Capital $ Yes No 3 Finance Accounting General Accountant I - A cost Supplemental $ 45,017 45,016 $ $ 45,017 90,033 1 1 Yes B No 3 Finance Accounting W/WW Accountant I - A cost Supplemental $ Yes No 4 CMO Communications General Multi -Media Interns Capital $ 10,500 $ 10,500 1 Yes No 5 CMO Communications General Website Redesign & Content Management System Capital $ 30,000 $ 40,500 2 Yes No 6 CMO Community Service Hotel/Motel Replace Christmas Tree at City Hall Complex Capital $ 44,355 $ 84,855 3 Yes No 7 CIVIC) CSO General Electronic Conversion of Paper Records/Document Storage Capital $ 76,500 $ 161,355 4 Yes No 8 CMO CIVIC) General City Match for HOME/CPR Programs Capital $ 55,000 $ 216,355 5 Yes No 9 & 10 Admin Svcs Information Svcs General Hardware/Software Replacement Capital $ 327,000 $ 327,000 1 Yes No 11 Admin Svcs Information Svcs W/WW Hardware/Software Replacement Capital $ 76,413 $ 403,413 1 Yes No 12 Admin Svcs Information Svcs General Court Technology Capital $ 58,200 $ 461,613 4 Yes No 13 Admin Svcs Information Svcs Risk Security Initiative Capital $ 10,000 $ 471,613 5 Yes No 14 Admin Svcs Information Svcs EDC Hardware/Software Replacement - Library/Parks Capital $ 47,760 $ 519,373 6 Yes No 15 Admin Svcs Information Svcs General Cognos Software for HTE Capital $ 34,340 $ 553,713 7 Yes No it 16 17 PW PW Street Maintenance Street Maintenance General Equip. Repl. Street Condition Assessment Traffic Signal Equipment Capital Capital Capital $ $ $ 75,000 154,000 120,000 $ $ $ 75,000 229,000 349,000 1 2 3 Yes ves Yes No No No 18 PW Street Maintenance Equip. Repl. Gridsmart Detection System 19 PW Street Maintenance Equip. Repl. Street Maintenance Equipment Capital $ 11,310 $ 360,310 4 Yes No 20 20 PW PW Engineering Engineering General W/WW Upgrade Part-time Clerk to Full-time Office Technician Upgrade Part-time Clerk to Full-time Office Technician Supplemental Supplemental $ $ 9,917 31,083 $ $ 9,917 41,000 1 1 ves Yes No No 21 PW Drainage Drainage Public Works Field Tech I Supplemental $ 66,455 $ 107,455 2 Yes No 22 Fire EMS/Suppression Equip. Repl. Ambulance Stretcher Loading System Capital $ 77,000 $ 77,000 1 Yes No 23 Fire EMS/Suppression Equip. Repl. Automatic External Defibrillator Replacement Capital $ 45,000 $ 122,000 2 Yes No 24 Fire EMS/Suppression Equip. Repl. Portable Radio Replacement Capital $ 146,723 $ 268,723 3 Yes No 25 Fire EMS/Suppression Equip. Repl. Rescue Tool Replacement Capital $ 31,000 $ 299,723 4 Yes No 26 Fire Fire Marshal Equip. Repl. KNOX KeySecure Unit Replacement Capital $ 13,000 $ 312,723 5 Yes No 27 Fire Fire Marshal General Fire Station Furniture Replacement - Phase II Capital $ 9,700 $ 322,423 6 Yes No 29 Fire Fire Marshal General Fire Inspector Capital $ 20,800 $ 343,223 2 Yes No 28 Fire EMS/Suppression General Firefighter/Paramedics Supplemental $ 302,976 $ 302,976 1 Q Yes ® No "Page numbers found in "Capital & Supplemental Requests"book for fiscal year 2017-2018 presented to Council June 1Z 2017. i Capital & Supplemental Requests 2018 by Department Program Program Dept Ref W Dept Division Fund Program Description Type Cost Totals Ranking Funded 31 PACs Aquatics General Exhaust Fans - Indoor Pool Capital $ 7,500 $ 7,500 2 Yes No 33 PACS Parks General Trail Maintenance Capital $ 75,000 $ 82,500 4 Yes No 32 PACS PATS Athletic Complex Outfield Fence Replacement Capital $ 60,850 $ 143,350 3 Yes No 36 PACs PATS Athletic Complex Refrigerator Replacement Capital $ 25,000 $ 168,350 7 Yes No 30 PACS Recreation Rec Class Playbook Printing and Mailing Capital $ 37,000 $ 205,350 1 Yes No 34 PACs Recreation Rec Class Fitness Equipment Replacement Capital $ 18,343 $ 223,693 5 Yes No 37 PACs Recreation Rec Class Television Replacement - Recreation Center Capital $ 1,400 $ 225,093 8 Yes No 35 PACS Senior Center General Recumbent Bike Replacement Capital $ 6,500 $ 231,593 6 Yes No 39 PACS Senior Center General Table Replacement - Senior Center Capital $ 3,197 $ 234,790 10 Yes No 38 PACs Senior Center General Television Replacement - Senior Center Capital $ 7,000 $ 241,790 9 Yes No 40 PACS Parks General Weed Control and Fertilization Program Supplemental $ 25,515 $ 25,515 1 ® Yes a No 41 PACs Parks General Pond Maintenance Supplemental $ 8,325 $ 33,840 2 Yes No 42 Fleet & Fac Fleet Svcs Svc Center Service Center Interior Remodel Capital $ 25,000 $ 25,000 1 Yes No 44 Fleet & Fac Fleet Svcs Svc Center Automated Fuel System Upgrade Capital $ 17,800 $ 42,800 3 Yes No 47 Fleet & Fac Fac Maintenance General Carpet Replacement - Building D Capital $ 65,500 $ 108,300 2 Yes No 48 Fleet & Fac Fac Maintenance General Lighting Replacement - Police and Courts Building Capital $ 39,150 $ 147,450 3 Yes No 49 Fleet & Fac Fac Maintenance Risk Generator Replacement - Fire Station #2 Capital $ 55,000 $ 202,450 4 Yes No 50 Fleet & Fac Fac Maintenance General Roof Replacement - Fire Station #2 Capital $ 128,000 $ 330,450 5 Yes No cr 51 Fleet & Fac Fac Maintenance General Jail Upgrades Capital $ 75,000 $ 405,450 6 Yes No 54 Fleet & Fac Fac Maintenance General HVAC Package Unit Replacements Capital $ 25,000 $ 430,450 9 Yes No 55 Fleet & Fac Fac Maintenance Risk Standby Generator - Public Works Capital $ 71,500 $ 501,950 10 Yes No 43 Fleet & Fac Fleet Svcs Svc Center Tire Equipment Replacement Capital $ 15,250 $ 517,200 2 Yes No 45 Fleet & Fac Fleet Svcs Svc Center Fence Replacement and Gate Repairs Capital $ 29,500 $ 546,700 4 Yes No 46 Fleet & Fac Fac Maintenance General Vertical Access Lift Capital $ 6,500 $ 553,200 1 Yes No 52 Fleet & Fac Fac Maintenance General Staff Locker Rooms Capital $ 85,000 $ 638,200 7 Yes No 53 Fleet & Fac Fac Maintenance General MagnaGrip System Additions Capital $ 18,250 $ 656,450 8 Yes No 56 Planning Development General Part-time Secretary Supplemental $ 20,595 $ 20,595 1 ® Yes 0 No Part-time Secretary is a current position shared with Facilites. Position will be shifted to full-time under Facilities. Funds requested will allow continuation of part-time secretaryfor Planning & Development. 57 PD Administration CCPD NETCO Radio Equipment Relocation Capital $ 28,500 $ 28,500 1 Yes No 58 PD Administration CCPD Air Conditioning System - Computer Room Capital $ 15,000 $ 43,500 2 Yes No 63 PD Administration CCPD Covered Parking - Trailers Capital $ 15,000 $ 58,500 7 Yes No 66 PD Administration CCPD Laserfiche Repository and Licenses Capital $ 10,000 $ 68,500 10 Yes No 59 PD CID CCPD Blood Bank Refrigerator Capital $ 10,495 $ 78,995 3 Yes No 64 PD CID CCPD Evidence Locker Replacement Capital $ 20,000 $ 98,995 8 Yes No 62 PD Detention CCPD Oven Replacement Capital $ 7,500 $ 106,495 6 Yes No 60 PD Patrol CCPD Rifle Replacement Capital $ 28,000 $ 134,495 4 Yes No 61 PD Patrol CCPD Assorted Police Equipment Capital $ 13,787 $ 148,282 5 Yes No 67 PD Patrol CCPD Training Simulator and Training Room Capital $ 40,000 $ 188,282 11 Yes No 65 PD Patrol General Less -lethal Shotguns Capital $ 11,000 $ 199,282 9 Yes No •Page numbers found m "Cop t.1 & Supplemental Requests" book for fiscal year 2017-2018 presented to Council June 12, 2017. ii Capital & Supplemental Requests 2018 by Department Ref #' Dept Division Fund Program Description Program Type Program Cost Totals Dept Ranking Funded 68 PD Service General Dispatcher Supplemental $ 80,832 $ 80,832 1 ® Yes No 69 PD Code Compliance General Code Officer and Vehicle Supplemental $ 111,434 $ 192,266 2 Yes ® No Non -Dept Non -Dept General Transfer to FY2018 Street Improvements Capital $ 425,000 $ 425,000 Yes No Non -Dept Non -Dept General Transfer to Misc Street Repairs Capital $ 150,000 $ 575,000 Yes No Non -Dept Non -Dept General Transfer to Insurance Capital $ 250,000 $ 825,000 Yes No Non -Dept Non -Dept W/WW Transfer to Miscellaneous Water Rehab Capital $ 100,000 $ 925,000 Yes No Non -Dept Non -Dept W/WW Transfer to Miscellaneous Wastewater Rehab Capital $ 50,000 $ 975,000 Yes No Non -Dept Non -Dept W/WW Transfer to Well Repairs Capital $ 75,000 $ 1,050,000 Yes No Non -Dept Parks EDC Transfer to Misc Park Improvements Capital $ 50,000 $ 1,100,000 Yes No Non -Dept Library EDC Transfer to Library Remodel Design Capital $ 127,370 $ 1,227,370 Yes No Non -Dept Library EDC Transfer to Library Remodel Capital $ 900,000 $ 2,127,370 Yes No Non -Dept Non -Dept EDC Transfer to EDC Debt Reserve Capital $ 377,500 $ 2,504,870 Yes No Non -Dept Non -Dept Car Rental Transfer to CIP Capital $ 1,595,100 $ 4,099,970 Yes No Non -Dept Non -Dept Car Rental CIP Transfer to Redevelopment Fund Capital $ 2,000,000 $ 6,099,970 Yes No Non -Dept Non -Dept Hotel/Motel Transfer to Texas Star CIP/AV Improvement Reimb Capital $ 120,000 $ 6,219,970 Yes No Non -Dept Non -Dept WT Impact Transfer to Water Tank Debt Service Capital $ 252,188 $ 6,472,158 Yes No Non -Dept Non -Dept WT Impact Transfer to Reclaimed WL Ext Debt Service Capital $ 121,694 $ 6,593,852 Yes No Non -Dept Non -Dept Drainage Transfer to Misc Drainage Improvements Capital $ 100,000 $ 6,693,852 Yes No Non -Dept Non -Dept TSGC Reserve Transfer to TSGC Misc Improvements Capital $ 100,000 $ 6,793,852 Yes No b� 'Page numbers found in "Capital & Supplemental Requests" book for fiscal year 2017-2018 presented to Counal June 12, 2017. ni FY2017-18 INFRASTRUCTURE PLAN STREET MAINTENANCE PLAN Street maintenance includes material and labor for sub grade repair, curb and gutter replacement (as needed), manhole and water valve adjustments, driveway approach repair (as needed) and other miscellaneous items associated with specific locations. The maintenance list and methods employed will be based on the IMS (Infrastructure Management Services) street condition study as well as staffs knowledge of street conditions. SIDEWALK PLAN Sidewalk construction includes material and labor for sidewalks, barrier free ramps where necessary, short concrete paver retaining walls where necessary and other miscellaneous items that may exist at specific locations. 11-,,1 STREET LIGHT PLAN The streetlight plan includes roadway illumination on arterial and collector streets to enhance pedestrian and vehicular safety during night and low light conditions. Street light installation may include underground installation of power sources to lights, concrete foundations, and poles. Where possible the use of existing power poles will be utilized. New and/or additional street lights on residential streets are not addressed or included in this plan but are reviewed on a case by case basis. SIGNAL PLAN The Traffic Signal Plan includes traffic signals and flashing school zone signs located throughout the City of Euless. The items included in the plan are upgrades to signal controllers, upgrades to signal heads, conversion of hardwired vehicle detection to video detection, replacement of antiquated flashers and other miscellaneous related items. 5-7 MEMO TO: Loretta Getchell, City Manager FROM: Kyle McAdams, Fleet and Facility Administrator DATE: July 25, 2017 SUBJECT: Projected Equipment Replacement Fund Beginning working capital available as of October 1, 2016 $3,233,019 REVENUE: Depreciation $1,301,389 Issuance Proceeds $1,250,000 Transfer from Car Rental Tax Fund $607,036 Salvage Sales (estimated) $145,075 Interest $10, 000 Total Revenues: $3,313,500 TOTAL FUNDS AVAILABLE $6,546,519 EXPENSES: Replacement Vehicles $2,948,309 Alternative Fuel Conversion $10,500 Total Expenses: $2,958,809 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2017 $3,587,710 ESTIMATED REVENUE Depreciation $1,466,832 Transfer from Car Rental Tax Fund $270,855 Issuance Proceeds $598,033 Salvage Sales (estimated) $53,200 Interest $11, 000 Total Revenues: $2,399,920 ESTIMATED TOTAL FUNDS AVAILABLE: $5,987,630 ESTIMATED EXPENSES: Replacement Vehicles $1,327,250 Equipment Package $598,033 Alternative Fuel Conversion $10,500 Total Expenses: $1,935,783 `-- ESTIMATED ENDING BALANCE SEPTEMBER 30, 2018 $4,051,847 5-8 City of Euless : Fleet Transfer Budget Year 2017 - 2018 Department Name Account Code Administration 101-1011-513 9601 Courts 101-2013-515 9601 Police / Code Compliance 101-3025-521 9601 Police / Administration 101-3045-521 9601 Police / Patrol 101-3046-521 9601 Police / C. I. D. 101-3047-521 9601 Police / Service 101-3048-521 9601 Police / Detention 101-3049-521 9601 Fire / Edu Prev / Marshall 101-4023-522 9601 Fire / EMS / Suppression 101-4041-522 9601 Facility Maintenance 101-5037-519 9601 Planning 101-6032-540 9601 Recreation 101-7051-550 9601 Parks 101-7052-550 9601 Animal Control 101-8033-531 9601 Streets 101-8033-531 9601 Total General Fund: City Engineer 501-8066-531 9601 Water Production 501-8071-531 9601 Water Distribution 501-8072-531 9601 Sewer & Treatment 501-8073-531 9601 Total Water & Wastewater: $2,333 1 $13, 833 $5, 692 $255, 571 $22, 936 $20,495 $2,133 $11,217 $435, 077 $16,051 $10,100 $22, 707 $115,129 $9, 500 $148,957 $1,091,731 $5, 924 $22,781 $18,370 $37,254 $84,329 EDC Parks x Star 210-1052-550 9601 $5,167 $5,445 Fleet Services 504-5090-519 9601 $2,400 Draina a Utility 510-8029-531 9601 $3,700 11 Texas Star Sports Complex 530-7050-550 9601 $274,060 Texas Star Golf Course 540-7060-550 9601 5.9 Cit Total: $1,466,832 m CITY OF EULESS: ESTIMATED UNIT REPLACEMENTS FY2017-18 UNIT CURRENT ._C/IRRFNT- Il UNIT # YEAR AGE MILEAGE VEHICLE TYPE 698 2002 16 BELSHE TRAILER 760 2006 12 92,210 FORD 3/4T PICKUP 550 1997 21 97,697 FORD SM. PICKUP 668 2001 17 TRAIL KING HD TRAILER 812 2008 10 35,712 FORD SUV / HYBRID 776 2006 12 34,708 FORD 1/2T PICKUP 708 2003 15 76,849 FORD 3/4T PICKUP 717 2003 15 KOMATSULOADER 759 2006 12 67,345 FORD 3/4T PICKUP 772 2006 12 TYCROP SPREADER 783 2006 12 HARLEY SAND RAKE 818 2007 11 LELY SPREADER 919 2012 6 KUBOTA MOWER 920 2012 6 KUBOTA MOWER 922 2012 6 IMANTS AERIFIER 832 2014 4 66,741 FORD INTERCEPTOR SEDAN 834 2014 4 78,883 FORD INTERCEPTOR SEDAN 902 2012 6 63,614 CHEVROLET PI SUV 950 2013 5 97,697 FORD INTERCEPTOR SEDAN 955 2014 4 89,989 CHEVROLET PI SUV 730 2004 14 48,700 FORD 1/2T WINDOW VAN 81 2014 4 YAMAHA ADVENTURE SHUTTLE 821 2006 12 TORO PROCORE - AERIFIER 822 2006 12 TORO PROCORE - AERIFIER 928 2012 6 TORO WORKMAN MDE UTILITY CART 929 2012 6 LELY SPREADER 939 2012 6 TORO WORKMAN MDE UTILITY CART 5309 2013 5 CLUB CAR 4X SHUTTLE CART 5310 2013 5 CLUB CAR 6X SHUTTLE CART #1 - #80 2013 5 CLUB CAR GOLF CART FLEET DEPT. PW - STREETS PW-STREETS PW - H2O DIST. PW - H2O PROD_ DEVELOPMENT ENGINEERING FACILITY PARKS PARKS PARKS PARKS PARKS PARKS PARKS PARKS PD- PATROL PD - PATROL PD-PATROL PD-PATROL PD-PATROL RECREATION TX STAR GC TX STAR GC TX STAR GC TX STAR GC TX STAR GC TX STAR GC TX STAR GC TX STAR GC TX STAR GC PLANNED REPLACEMENTS $ 4,000 $ 32,00 $ 35,000' $ 35,000 $ 30,000 $ 22,00 $ 29,000 $ 151,000 $ 25,000 $ 31,000 $ 10,000 $ 5,000 $ 19,000 $ 20,000 $ 49,500 $ 49,500 $ 75,00 $ 51,500 $ 56,0 $ 33,00 $ 6,250 $ 32,000 $ 32,000 $ 16,000 $ 7,000 $ 16,000 1 $ 6,500 $ 9,000 $ 440,000 TOTAL PURCHASES FY2018: $ 1,327,25 5-10 DEBT Schedule of Outstanding and Proposed Bond Indebtedness Annual Debt Service Total General Obligation Debt Tax -Supported General Obligation Debt Tax Anticipation Notes Cisco Capital Lease TIRZ/PID Supported General Obligation Debt Taxable (Self- Supporting) G.O. Debt Golf G.O. Refunding Debt Water £t Wastewater Revenue Debt Sales Tax Revenue Debt M Outstanding Bond Indebtedness Principal Amount of Date Paying Remaining Description Amount Original Maturity Issued Agent Interest Rate Outstanding Issuance General Obligation Refunding Bonds, Series 2011 1/15/2011 $ 3,220,000 $ 6,575,000 U.S. Bank 3.5% to 4% 8/15/2021 General Obligation Refunding Bonds, 12/1/2011 $ 3,400,000 $ 5,955,000 U.S. Bank 3% to 4% 2/15/2024 Series 2012' General Obligation Refunding Bonds, Series 2014 10/15/2014 $ 3,130,000 $ 5,685,000 U.S. Bank 3% 2/15/2020 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 1/15/2011 $ 2,375,000 $ 3,035,000 U.S. Bank 3% to 4.25% 8/15/2030 Obligation, Series 20111 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 10/15/2014 $ 5,495,000 $ 5,715,000 U.S. Bank 3% to 5% 8/15/2034 Obligation, Series 20141 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 10/27/2015 $ 3,030,000 $ 3,030,000 U.S. Bank 3% to 5% 2/15/2035 Obligation, Series 20151 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 1/12/2016 $ 16,450,000 $ 16,450,000 U.S. Bank 2% to 4% 2/15/2041 Obligation, Series 20161 Taxable General Obligation Refunding 8/15/2010 $ 4,740,000 $ 8,110,000 U.S. Bank 3.4% to 4.4% 8/1/2025 Bonds, Series 2010' General Obligation Refunding Bonds, 11/1/2012 $ 5,240,000 $ 8,805,000 U.S. Bank 2% to 3% 2/15/2027 Series 2012A30 Waterworks & Sewer System Revenue Refunding Bonds, Series 20124 3/29/2012 $ 1,690,000 $ 3,340,000 Bank of Texas 2.03% 7/15/2024 Waterworks & Sewer System Revenue 6/25/2013 $ 1,345,000 $ 1,585,000 U.S. Bank 3% to S% 7/15/2033 Bonds, Series 20134 Waterworks & Sewer System Revenue Texas Water a 8/5/2015 $ 4,245,000 $ 4,685,000 Development 0% to 1.98% 7/15/2035 Bonds, Series 2015A Board Waterworks & Sewer System Revenue Texas Water a 8/5/2015 $ 2,260,000 $ 2,380,000 Development 0%to 1.68% 7/15/2035 Bonds, Series 20158 Board Euless Development Corporation, Sales Tax 1/12/2012 $ 75,000 $ 3,785,000 Bank of Texas 1.43% 9/15/2019 Revenue Refunding Bonds, Series 2012 Tax Anticipation Notes, Series 2016 8/30/2016 $ 860,000 $ 1,280,000 Frost Bank 1.16% 8/15/2019 De Lage Landen Cisco Capital Lease 10/31/2016 $ 160,545 $ 275,000 Public Finance, 8 024% IRS 12/15/2019 LLC Purposes Proposed Bond Indebtedness Proposed Anticipated Proposed Description Issuance Proposed Payment Issuance Proposed Amount Sale Type Source Date Term Tax Anticipation Notes, Series 2017 - Equipment $ 625,000 Competitive Property Tax September 2017 2 Year Replacement Package Sale Texas Water Water & Sewer Waterworks & Sewer System Revenue Bonds* $ 3,211,977 Development System October 2017 20 Year Board Revenues Certificates of Obligation - FY2018 Street Improvements $ 6,030,620 CompetitiveSale Property Tax February 2018 20 Year Glade Parks TIRZ Certificates of Obligation -Glade Parks Phase 4 $ 3,268,910 Competitive / PID #2 February 2018 20 Year Sale Revenues Euless Development Corporation, Sales Tax Revenue $ 4,500,000 Competitive 1/2 < Sales Tax September 2018 20 Year Bonds Sale 1 Bonds paid by Tax Increment Financing District & Public Improvement District. Z Bonds paid by rental income from Dallas Stars Center. 3 Remaining Bonds paid by Texas Star Golf Course. 4 Bonds paid by Water & Wastewater user charges. 5 Date corrected from FY2017 Budget Document. 6 Amount of Original Issuance corrected from FY2017 Budget Document. * Depending on funding availability from Texas Water Development Board for reclaimed water system expansion. 6-1 ANNUAL DEBT SERVICE TOTAL GENERAL OBLIGATION AND REVENUE DEBT $8,000,000 _ _ $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 ;x SALES TAX 1/2 CENT GOLF STAR CENTER WATER & WASTEWATER G.O.'S AND C.O.'S $1,000,000 $0 2018 202 2 2030 2032 2034 2036 2038 2040 0 2022 2024 2026 20 8 FISCAL YEAR 4 TOTAL ANNUAL DEBT SERVICE REQUIREMENTS SUMMARY OF TOTAL GENERAL OBLIGATION AND REVENUE DEBT GENERAL & CERTIFICATES WATER & SALES TAX YEAR 2018 OF OBLIGATION $5,016,026 GOLFREQUIREMENTS 7595.425 $948,392 $705,900 1 . 7 1 $7,301,815 2019 $4.678,746 $588,600 $948,828 $708,390 $40,572 $6,965,136 2020 $4,263,400 $589,125 $948,822 $708,863 $0 $6,510,209 2021 $3,326,525 $594,125 $678,022 $712,495 $0 $5,311,167 2022 $2,430,000 $591,275 $671,200 $710,020 $0 $4,402,495 2023 $2,432,875 $590.444 $678,663 $706 020 $0 $4,408,002 2024 $27419,791 $588,738 $670,198 $708.740 $0 $4,387,466 2025 $1,880,656 $591,072 $530,954 $715,140 $0 $3,717,822 2026 $1.880.781 $587,419 $528,802 $o $0 $2,997,002 2027 $1.884,606 $592.678 $536,097 $0 $0 $3,013,381 2028 $1,886,650 $0 $532,247 $0 $0 $2,418,897 2029 $1.887,363 $0 $532.848 $0 $0 $2,420,210 2030 $1,886,338 $0 $537,852 $0 $0 $2,424,190 2031 $1,648,716 $0 $536,717 $0 $0 $2,185,433 2032 $1,649,544 $0 $540,017 $0 $0 $2,189,561 2033 $1,648,956 $0 $537,707 $0 $o $2,186,663 2034 $1,652,100 $0 $409,857 $0 $0 $2,061,957 2035 $1,223,659 $0 $412,599 $0 $0 $17636,258 2036 $995,563 $0 $0 $0 $0 $995,563 2037 $999,469 $0 $0 $0 $0 $999,469 2038 $997,438 $0 $0 $0 $0 $997,438 2039 $999,625 $0 $0 $0 $0 $999,625 2040 1 $999,725 $0 $0 $0 $0 $999,725 2041 $589,425 $0 $0 $0 $0 $589.425 TOTAL $49,277,975 $5,908,900 $11,179,819 $5,675,568 $76,645 $72,118,906 6-2 Total General Obligation Debt Composition of Debt Service $ 5, 500, 000 $5,000,000 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $ 2, 500,000 $2,000,000, $1,500,000 l $1,000,000 $ 500,000 $0 __ 2018 2020 2022 2024 2026 2028 2030 Fiscal Year ,Interest Principal 2032 2034 2036 2038 2040 DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2018 $1,220,996 $3,886,697 $5,107,693 2019 $1,106,564 $3,663,848 $4,770,412 2020 $983,400 $3,280,000 $4,263,400 2021 $881,525 $2,445,000 $3,326,525 2022 $790,000 $1,640,000 $2,430,000 2023 $727,875 $1,705,000 $2,432,875 2024 $659,791 $1,760,000 $2,419,791 2025 $615,656 $1,265,000 $1,880,656 2026 $575,781 $1,305,000 $1,880,781 2027 $534,606 $1,350,000 $1,884,606 2028 $491,650 $1,395,000 $1,886,650 2029 $447,363 $1,440,000 $1,887,363 2030 $401,338 $1,485,000 $1,886,338 2031 $353,716 $1,295,000 $1,648,716 2032 $314,544 $1,335,000 $1,649,544 2033 $273,956 $1,375,000 $1,648,956 2034 $232,100 $1,420,000 $1,652,100 2035 $188,659 $1,035,000 $1,223,659 2036 $160,563 $835,000 $995,563 2037 $134,469 $865,000 $999,469 2038 $107,438 $890,000 $997,438 2039 $79,625 $920,000 $999,625 2040 $49,725 $950,000 $999,725 2041 $9,425 $580,000 $589,425 TOTAL $11,340,763 $38,120,545 $49,461,308 6-3 Tax -Supported General Obligation Debt Composition of Debt Service $3,500,000 $1,500,000 $1, 000, 000 $500,000 $0 V DEBT SERVICE REQUIREMENTS SUMMARY OF TAX -SUPPORTED GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2018 $330,890 $3,016,697 $3,347,586 2019 $245,783 $2,638,848 $2,884,631 2020 $162,319 $2,210,000 $2,372,319 2021 $96,619 $1,345,000 $1,441,619 2022 $42,419 $505,000 $547,419 2023 $24,519 $520,000 $544,519 2024 $8,359 $535,000 $543,359 TOTAL $910,907 $10,770,545 $11,681,452 6-4 M L/ CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS,SERIES 2011 DATED: January 15, 2011 ORIGINAL AMOUNT: $6,575,000 INTEREST RATES: BOND YEARS 2013-2014 @ 2.000%, 2015-2016 @ 3.000%, 2017-2019 @ 3.500%, 2020-2021 @ 4.000% PAYING AGENT: U.S. BANK OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY15 AUGUST15 AUGUST15 2018 3.500% $60,550 $60,550 $760,000 $881,100 2019 3.500% $47,250 $47,250 $780,000 $874,500 2020 4.000% $33,600 $33,600 $820,000 $887,200 2021 4.000% $17,200 $17,200 $860,000 $894,400 TOTAL $158,600 $158,600 $3,220,000 $3,537,200 Proceeds from the sale of the Bonds were used to (i) refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-5 M "I-i `i" CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS,SERIES 2012 DATED: December 1, 2011 ORIGINAL AMOUNT: $5,955,000 INTEREST RATES: BOND YEARS 2012-2016 @ 2.000%, 2017-2019 @ 3.000%, 2020-2022 @ 4.000%, 2023 @ 3.000% and 2024 @ 3.125% PAYING AGENT: U.S. BANK OPTION DATE: February 15, 2021 YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 FEBRUARY 15 2018 3.000% $58,634 $52,109 $435,000 $545,744 2019 3.000% $52,109 $45,359 $450,000 $547,469 2020 4.000% $45,359 $35,959 $470,000 $551,319 2021 4.000% $35,959 $26,259 $485,000 $547,219 2022 4.000% $26,259 $16,159 $505,000 $547,419 2023 3.000% $16,159 $8,359 $520,000 $544,519 2024 3.125% $8,359 $0 $535,000 $543,359 TOTAL $242,841 $184,206 $3,400,000 $3,827.047 Proceeds from the sale of the Bonds were used to (i) refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-6 OR CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2014 DATED: October 15, 2014 ORIGINAL AMOUNT: $5,685,000 INTEREST RATES: BOND YEARS 2016-2020 @ 3.00% PAYING AGENT: U.S. BANK OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL FEBRUARY15 TOTAL REQUIREMENTS FEBRUARY15 AUGUST15 2018 3.000% $46,950 $27,150 $1,320,000 $1,394,100 2019 3.000% $27,150 $13,800 $890,000 $930,950 2020 3.000% $13,800 $0 $920,000 $933,800 TOTAL $87,900 $40,950 $3,130,000 $3,258,850 Proceeds from the sale of the Bonds will be used to (i) refund a portion of the City's currently refundable outstanding debt (the "Refunded Obligations"), in order to lower the overall debt service requirements of the City and (ii) payment of costs associated with the issuance of the Bonds (see "Plan of Financing - Refunded Obligations" for more detail and Schedule I for a detailed description of the Refunded Obligations). These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-7 I% — CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX ANTICIPATION NOTES, SERIES 2016 DATED: August 30, 2016 ORIGINAL AMOUNT: $1,280,000 INTEREST RATES: BOND YEARS 2017-2019 @ 1.16% PAYING AGENT: FROST BANK OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL AUGUST15 TOTAL REQUIREMENTS FEBRUARY15 AUGUST15 2018 1.160% $4,988 $4,988 $425,000 $434,976 2019 1.160% $2,523 $2,523 $435,000 $440,046 TOTAL $7,511 $7,511 $860,000 $875,022 Proceeds from the sale of the Notes will be used to (i) purchase equipment for the fire department and (ii) payment of costs associated with the issuance of the Notes. These Notes are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-8 L CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: CISCO CAPITAL LEASE, SERIES 2016 DATED: October 31, 2016 ORIGINAL AMOUNT: $275,000 INTEREST RATES: * 0% INTEREST RATE; 8.024% Yield for Internal Revenue Purposes PAYING AGENT: DE LAGE LANDEN PUBLIC FINANCE LLC OPTION DATE: N/A YEAR IRS INTEREST INTEREST PRINCIPAL DECEMBER 15 TOTAL REQUIREMENTS DECEMBER 15 2018 8.024% $14,970 $76,697 $91,667 2019 8.024% $7,818 $83,848 $91,667 TOTAL $22,788 $160,545 $183,333 Proceeds from the sale of the Notes will be used to purchase equipment for the City. The Lease is a direct obligation of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-9 TIRZ/PID-Supported General Obligation Debt Composition of Debt Service $ 2, 000, 000 iW Interest Principal $1, 500,000 $1,000,000 $500,000 $0 2018 2020 2022 2024 2026 2028 2030 2032 2034 2036 2038 2040 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF TIRZ/PID-SUPPORTED GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2018 $890,106 $870,000 $1,760,106 2019 $860,781 $1,025,000 $1,885,781 2020 $821,081 $1,070,000 $1,891,081 2021 $784,906 $1,100,000 $1,884,906 2022 $747,581 $1,135,000 $1,882,581 2023 $703,356 $1,185,000 $1,888,356 2024 $651,431 $1,225,000 $1,876,431 2025 $615,656 $1,265,000 $1,880,656 2026 $575,781 $1,305,000 $1,880,781 2027 $534,606 $1,350,000 $1,884,606 2028 $491,650 $1,395,000 $1,886,650 2029 $447,363 $1,440,000 $1,887,363 2030 $401,338 $1,485,000 $1,886,338 2031 $353,716 $1,295,000 $1,648,716 2032 $314,544 $1,335,000 $1,649,544 2033 $273,956 $1,375,000 $1,648,956 2034 $232,100 $1,420,000 $1,652,100 2035 $188,659 $1,035,000 $1,223,659 2036 $160,563 $835,000 $995,563 2037 $134,469 $865,000 $999,469 2038 $107,438 $890,000 $997,438 2039 $79,625 $920,000 $999,625 2040 $49,725 $950,000 $999,725 2041 $9,425 $580,000 $589,425 TOTAL $10,429,856 $27,350,000 $37,779,856 TIRZ - Tax Increment Reinvestment Zone PID - Public Improvement District C:1SN] IM OR 1%, CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2011 DATED: anuary 15, 2011 ORIGINAL AMOUNT: $180,130 INTEREST RATES: BOND YEARS 2011-2018 @ 3.000%, 2019-2026 @ 4.000%, 2027-2028 @ 4.125%, 2029-2030 @ 4.250% PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2021 YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 AUGUST 15 2018 3.000% $2,800 $2,800 $10,000 $15,600 2019 4.000% $2,650 $2,650 $10,000 $15,300 2020 4.000% $2,450 $2,450 $10,000 $14,900 2021 4.000% $2,250 $2,250 $10,000 $14,500 2022 4.000% $2,050 $2,050 $10,000 $14,100 2023 4.000% $1,850 $1,850 $10,000 $13,700 2024 4.000% $1,650 $1,650 $10,000 $13,300 2025 4.000% $1,450 $1,450 $10,000 $12,900 2026 4.000% $1,250 $1,250 $10,000 $12,500 2027 4.125% $1,050 $1,050 $10,000 $12,100 2028 4.125% $844 $844 $10,000 $11,688 2029 4.250% $638 $638 $15,000 $16,275 2030 4.250% $319 $319 $15,000 $15,638 TOTAL $21,250 $21,250 $140,000 $182,600 Proceeds from the sale of the Bonds were used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights -of -way therefor, and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-11 M CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2011 (GLADE PARKS) DATED: January 15, 2011 ORIGINAL AMOUNT: $2,854,870 INTEREST RATES: BOND YEARS 2011-2018 @3.000%, 2019-2026 @ 4.000%, 2027-2028@ 4.125%, 2029-2030 @4.250% PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2021 YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2018 3.000% $44,797 $44,797 $135,000 $224,594 2019 4.000% $42,772 $42,772 $140,000 $225,544 2020 4.000% $39,972 $39,972 $145,000 $224,944 2021 4.000% $37,072 $37,072 $150,000 $224,144 2022 4.000% $34,072 $34,072 $155,000 $223,144 2023 4.000% $30,972 $30,972 $165,000 $226,944 2024 4.000% $27,672 $27,672 $170,000 $225,344 2025 4.000% $24,272 $24,272 $175,000 $223,544 2026 4.000% $20,772 $20,772 $185,000 $226,544 2027 4.125% $17,072 $17,072 $195,000 $229,144 2028 4.125% $13,050 $13,050 $200,000 $226,100 2029 4.250% $8,925 $8,925 $205,000 $222,850 2030 4.250% $4,569 $4,569 $215,000 1 $224,138 TOTAL $345,988 $345,988 $2,235,000 1 $2,926,975 Proceeds from the sale of the Bonds were used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights -of -way therefor, and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-12 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2014 (GLADE PARKS) DATED: October 15, 2014 ORIGINAL AMOUNT: $5,715,000 INTEREST RATES: BOND YEARS 2017-2023 @5.000%, 2024-2034 @ 3.000% PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2024 YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2018 5.000% $98,075 $98,075 $230,000 $426,150 2019 5.000% $92,325 $92,325 $240,000 $424,650 2020 5.000% $86,325 $86,325 $255,000 $427,650 2021 5.000% $79,950 $79,950 $265,000 $424,900 2022 5.000% $73,325 $73,325 $280,000 $426,650 2023 5.000% $66,325 $66,325 $295,000 $427,650 2024 3.000% $58,950 $58,950 $305,000 $422,900 2025 3.000% $54,375 $54,375 $315,000 $423,750 2026 3.000% $49,650 $49,650 $325,000 $424,300 2027 3.000% $44,775 $44,775 $335,000 $424,550 2028 3.000% $39,750 $39,750 $345,000 $424,500 2029 3.000% $34,575 $34,575 $355,000 $424,150 2030 3.000% $29,250 $29,250 $365,000 $423,500 2031 3.000% $23,775 $23,775 $380,000 $427,550 2032 3.000% $18,075 $18,075 $390,000 $426,150 2033 1 3.000% $12,225 $12,225 $400,000 $424,450 2034 3.000% 1 $6,225 $6,225 $415,000 $427,450 TOTAL 1 $867,950 $867,950 1 $5,495,000 $7,230,900 Proceeds from the sale of the Bonds will be used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights -of -way therefor, and (ii) professional services rendered in relation to such projects and the financing thereof. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-13 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2015 (GLADE PARKS PHASE 3) DATED: October 27, 2015 ORIGINAL AMOUNT: $3,030,000 INTEREST RATES: BOND YEARS 2016-2035 @3.000% - 5.000% PAYING AGENT: U.S. BANK OPTION DATE: February 15, 2026 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2018 5.000% $56,000 $53,125 $115,000 $224,125 2019 5.000% $53,125 $50,125 $120,000 $223,250 2020 5.000% $50,125 $46,875 $130,000 $227,000 2021 5.000% $46,875 $43,500 $135,000 $225,375 2022 5.000% $43, 500 $40, 000 $140, 000 $223, 500 2023 5.000% $40, 000 $36, 375 $145, 000 $221, 375 2024 5.000% $36, 375 $32, 625 $150, 000 $219, 000 2025 3.000% $32,625 $30,225 $160,000 $222,850 2026 3, 000% $30, 225 $27, 750 $165, 000 $222, 975 2027 3.000% $27,750 $25,200 $170,000 $222,950 2028 3.000% $25,200 $22,500 $180,000 $227,700 2029 3.000% $22,500 $19,725 $185,000 $227,225 2030 3.000% $19,725 $16,875 $190,000 $226,600 2031 3.125% $16,875 $13,828 $195,000 $225,703 2032 3.125% $13,828 $10,703 $200,000 $224,531 2033 3.250% $10,703 $7,291 $210,000 $227,994 2034 3.500% $7,291 $3,797 $215,000 $226,088 2035 3.375% $3,797 $0 $225,000 $228,797 TOTAL $536,519 $480,519 $3,030,000 $4,047,038 Proceeds from the sale of the Certificates will be used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting and traffic signalization incident thereto and the acquisition of land and rights -of -way therefor and (ii) professional services rendered in relation to such projects and the financing thereof. 6-14 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2016 (MIDTOWN DEVELOPMENT) DATED: January 12, 2016 ORIGINAL AMOUNT: $16,450,000 INTEREST RATES: BOND YEARS 2016-2041 @2.000% - 4.000% PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2026 YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2018 2.000% $244,819 $244,819 $380,000 $869,638 2019 3.000% $241,019 $241,019 $515,000 $997,037 2020 2.000% $233,294 $233,294 $530,000 $996,588 2021 2.000% $227,994 $227,994 $540,000 $995,988 2022 3.000% $222,594 $222,594 $550,000 $995,188 2023 4.000% $214,344 $214,344 $570,000 $998,688 2024 2.250% $202,944 $202,944 $590,000 $995,888 2025 3.000% $196,306 $196,306 $605,000 $997,613 2026 3.000% $187,231 $187,231 $620,000 $994,463 2027 3.000% $177,931 $177,931 $640,000 $995,863 2028 3.000% $168,331 $168,331 $660,000 $996,663 2029 3.000% $158,431 $158,431 $680,000 $996,863 2030 3.000% $148,231 $148,231 $700,000 $996,463 2031 3.000% $137,731 $137,731 $720,000 $995,463 2032 3.000% $126,931 $126,931 $745,000 $998,863 2033 3.000% $115,756 $115,756 $765,000 $996,513 2034 3.000% $104,281 $104,281 $790,000 $998,563 2035 3.000% $92,431 $92,431 $810,000 $994,863 2036 3.125% $80,281 $80,281 $835,000 $995,563 2037 3.125% $67,234 $67,234 $865,000 $999,469 2038 3.125% $53,719 $53,719 $890,000 $997,438 2039 3.250% $39,813 $39,813 $920,000 $999,625 2040 3.250% $24,863 $24,863 $950,000 $999,725 2041 * 3.250% $9,425 $0 $580,000 $589,425 TOTAL $3,475,934 $3,466,509 $16,450,000 $23,392,444 Proceeds from the sale of the Certificates will be used for (i) public infrastructure including demolishing dangerous structures, streets, street improvements, water and wastewater, drainage, curbs, gutters, sidewalks, entryways, signage, lighting, traffic signalization and other public improvements thereto and the acquisition of land and rights - of -way therefor and (ii) professional services rendered in relation to such projects and the financing thereof. * In 2041, Prinicipal payment and final maturity is February 15, 2041. 6-15 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 Taxable (Self Supporting) G.O. Debt Composition of Debt Service Interest Principal 2018 2020 2022 2024 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE (SELF SUPPORTING) G.O. DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2018 $190, 900 $515, 000 $705, 900 2019 $173,390 $535,000 $708,390 2020 $153,863 $555,000 $708,863 2021 $132,495 $580,000 $712,495 2022 $110,020 $600,000 $710,020 2023 $86,020 $620,000 $706,020 2024 $58, 740 $650, 000 $708, 740 2025 $30,140 $685,000 $715,140 TOTAL $935,568 $4,740,000 $5,675,568 G.O. - General Obligation M CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAXABLE GENERAL OBLIGATION REFUNDING BONDS SERIES 2010 DATED: AUGUST 15, 2010 ORIGINAL AMOUNT: $8,110,000 INTEREST RATES: 2011 - 2025, RATES VARY FROM .680% TO 4.400% PAYING AGENT: U.S. BANK OPTION DATE: August 1, 2021 YEAR COUPON INTEREST PRINCIPAL AUGUST 1 TOTAL REQUIREMENTS FEBRUARY 1 AUGUST 1 2018 3.400% $95,450 $95,450 $515,000 $705,900 2019 3.650% $86,695 $86,695 $535,000 $708,390 2020 3.850% $76,931 $76,931 $555,000 $708,863 2021 3.875% $66,248 $66,248 $580,000 $712,495 2022 4.000% $55,010 $55,010 $600,000 $710,020 2023 4.400% $43,010 $43,010 $620,000 $706,020 2024 4.400% $29,370 $29,370 $650,000 $708,740 2025 4.400% $15,070 $15,070 $685,000 $715,140 TOTAL 1 $467,784 1 $467,784 1 $4,740,000 $5,675,568 Proceeds from the sale of the Certificates were used to purchase a community ice skating recreation facility and to pay the costs associated with the issuance of the Certificates. The Certificates constitute direct obligations of the City, payable from a combination of (i) the levy and collection of a direct and continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law, and (ii) a limited pledge (not to exceed $1,000) of the Net revenues of the City's combined Waterworks and Sewer System as provided in the Ordinance. The facility is operated by the Dallas Stars; rental payments received from the operator are used to fund this self- supporting debt. 6-17 Golf G.O. Refunding Debt Composition of Debt Service $800,000 $400,000 $ 200,000 $0 2018 2020 PRINCIPAL INTEREST DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF G.O. REFUNDING DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2018 $125,425 $470,000 $595,425 2019 $113,600 $475,000 $588,600 2020 $99,125 $490,000 $589,125 2021 $84,125 $510,000 $594,125 2022 $71,275 $520,000 $591,275 2023 $60,444 $530,000 $590,444 2024 $48,738 $540,000 $588,738 2025 $36,072 $555,000 $591,072 2026 $22,419 $565,000 $587,419 2027 $7,678 $585,000 $592,678 TOTAL $668,900 $5,240,000 $5,908,900 These bonds were originally issued as C. O. bonds paid from the surplus revenues of each function. Therefore, they are presented separately from other G.O. and C.O. Bonds. G.O. - General Obligation C.O. - Certificates of Obligation 6-18 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012A-GOLF DATED: November 1, 2012 ORIGINAL AMOUNT: $7,185,000 INTEREST RATES: BOND YEAR 2013-2014 @ 2.00%, 2015-2016 @ 4.000%, 2017-2018 @ 2.000%, 2019-2021 @ 3.000%, 2022 @ 2.000%, 2023 @ 2.125%, 2024 @ 2.250%, 2025 @ 2.375%, 2026 @ 2.500%, 2027 @ 2.625% PAYING AGENT: U.S. BANK OPTION DATE: FEBRUARY 15, 2022 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2018 2.000% $65,063 $60,363 $470,000 $595,425 2019 3.000% $60,363 $53,238 $475,000 $588,600 2020 3.000% $53,238 $45,888 $490,000 $589,125 2021 3.000% $45,888 $38,238 $510,000 $594,125 2022 2.000% $38,238 $33,038 $520,000 $591,275 2023 2.125% $33,038 $27,406 $530,000 $590,444 2024 2.250% $27,406 $21,331 $540,000 $588,738 2025 2.375% $21,331 $14,741 $555,000 $591,072 2026 2.500% $14,741 $7,678 $565,000 $587,419 2027 2.625% $7,678 $0 $585,000 $592,678 TOTAL $366,981 $301,919 $5,240,000 $5,908,900 Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. AVERAGE ANNUAL DEBT OUTSTANDING $590,890 M. Water & Wastewater Revenue Debt Composition of Debt Service $1,000,000 i $900,000 = .M PRINCIPAL Id INTEREST $800,000 $700,000 # $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $O 2018 2020 2022 2024 2026 2028 2030 2032 2034 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND WASTEWATER SYSTEM REVENUE DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2018 $168, 392 $780, 000 $948, 392 2019 $158,828 $790,000 $948,828 2020 $148, 822 $800, 000 $948, 822 2021 $138, 022 $540, 000 $678, 022 2022 $131,200 $540,000 $671,200 2023 $123,663 $555,000 $678,663 2024 $115,198 $555, 000 $670,198 2025 $105, 954 $425, 000 $530, 954 2026 $98, 802 $430, 000 $528, 802 2027 $91, 097 $445, 000 $536, 097 2028 $82,247 $450,000 $532,247 2029 $72, 848 $460, 000 $532, 848 2030 $62,852 $475,000 $537,852 2031 $51, 717 $485, 000 $536, 717 2032 $40, 017 $500, 000 $540, 017 2033 $27, 707 $510, 000 $537, 707 2034 $14, 857 $395, 000 $409, 857 2035 $7, 599 $405, 000 $412, 599 TOTAL $1,639,819 $9,540,000 $11,179,819 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $621,101 6-20 M \I, CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE REFUNDING BONDS, SERIES 2012 DATED: March 29, 2012 ORIGINAL AMOUNT: $3,340,000 INTEREST RATES: BOND YEAR 2012-2024 @ 2.030% PAYING AGENT: BANK OF TEXAS OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2018 2.030% $17,154 $17,154 $375,000 $409,308 2019 2.030% $13,347 $13,347 $385,000 $411,694 2020 2.030% $9,440 $9,440 $395,000 $413,880 2021 2.030% $5,430 $5,430 $130,000 $140,860 2022 2.030% $4,111 $4,111 $130,000 $138,222 2023 2.030% $2,791 $2,791 $140,000 $145,582 2024 2.030% $1,370 $1,370 $135,000 $137,740 TOTAL $53,643 $53,643 1 $1,690,000 $1,797.286 Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding Water and Wastewater System debt in order to lower the overall debt service requirements of the Water and Sewer fund and (ii) to pay the costs associated with the issuance of the Bonds. 6-21 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2013 DATED: June 25, 2013 ORIGINAL AMOUNT: $1,585,000 INTEREST RATES: BOND YEAR 2012-2033 @ 2.00% - 5.00% PAYING AGENT: U. S. BANK OPTION DATE: July 25, 2023 YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2018 3.000% $28,347 $28,347 $65,000 $121,694 2019 3.000% $27,372 $27,372 $65,000 $119,744 2020 3.000% $26,397 $26,397 $65,000 $117,794 2021 3.625% $25,422 $25,422 $70,000 $120,844 2022 3.625% $24,153 $24,153 $70,000 $118,306 2023 3.625% $22,884 $22,884 $75,000 $120,769 2024 4.000% $21,525 $21,525 $75,000 $118,050 2025 4.000% $20,025 $20,025 $80,000 $120,050 2026 4.000% $18,425 $18,425 $80,000 $116,850 2027 4.500% $16,825 $16,825 $85,000 $118,650 2028 4.500% $14,913 $14,913 $90,000 $119,825 2029 4.500% $12,888 $12,888 $95,000 $120,775 2030 5.000% $10,750 $10,750 $100,000 $121,500 2031 5.000% $8,250 $8,250 $105,000 $121,500 2032 5.000% $5,625 $5,625 $110,000 $121,250 2033 5.000% $2,875 $2,875 $115,000 $120,750 TOTAL $286,675 $286,675 $1,345,000 $1,918,350 Proceeds from the sale of the Bonds will be used for (i) the construction, acquisition, purchase, renovation, enlargement, equipment and improvement of waterworks and sewer system properties and facilities, including the acquisition of land and rights -of -way therefor, and (ii) paying the costs associated with the issuance of the Bonds. 6-22 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2015A Meters DATED: August 5, 2015 ORIGINAL AMOUNT: $4,685,000 INTEREST RATES: BOND YEARS 2019-2035 @ 0% - 1.98% PAYING AGENT: Texas Water Development Board OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2018 0.000% $27,346 $27,346 $220,000 $274,693 2019 0.110% $27,346 $27,346 $220,000 $274,693 2020 0.350% $27,225 $27,225 $220,000 $274,451 2021 0.590% $26,840 $26,840 $220,000 $273,681 2022 0.800% $26,191 $26,191 $220,000 $272,383 2023 0.960% $25,311 $25,311 $220,000 $270,623 2024 1.120% $24,255 $24,255 $225,000 $273,511 2025 1.250% $22,995 $22,995 $225,000 $270,991 2026 1.390% $21, 589 $21, 589 $230, 000 $273,178 2027 1.500% $19,991 $19,991 $235,000 $274,981 2028 1.590% $18,228 $18,228 $235,000 $271,456 2029 1.670% $16,360 $16,360 $240,000 $272,720 2030 1.740% $14,356 $14,356 $245,000 $273,712 2031 1.800% $12,224 $12,224 $250,000 $274,449 2032 1.850% $9,974 $9,974 $255,000 $274,949 2033 1.900% $7,616 $7,616 $260,000 $275,231 2034 1.940% $5,146 $5,146 $260,000 $270,291 2035 1.980% $2,624 $2,624 $265,000 $270,247 TOTAL $335,617 $335,617 $4,245,000 $4,916,234 Proceeds from the sale of the Bonds will be used for (i) the construction, acquisition, purchase, renovation, enlargement, equipment and improvement properties and facilities, including the acquisition of land paying the costs associated with the issuance of the Bonds. of waterworks and sewer system and rights -of -way therefor, and (ii) 6-23 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2015B Reclaimed Water System) DATED: August 5, 2015 ORIGINAL AMOUNT: $2,380,000 INTEREST RATES: BOND YEARS 2020-2035 @ 0% -1.68% PAYING AGENT: Texas Water Development Board OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2018 0.000% $11,349 $11,349 $120,000 $142,698 2019 0.000% $11349 $11,349 $120,000 $142,698 2020 0.050% $11,349 $11,349 $120,000 $142,698 2021 0.290% $11319 $11,319 $120,000 $142,638 2022 0.500% $11,145 $11,145 $120,000 $142,290 2023 0.660% $10,845 $10,845 $120,000 $141,690 2024 0.820% $10,449 $10,449 $120,000 $140,898 2025 0.950% $9,957 $9,957 $120,000 $139,914 2026 1.090% $9,387 $9,387 $120,000 $138,774 2027 1.200% $8,733 $8,733 $125,000 $142,466 2028 1.290% $7,983 $7,983 $125,000 $140,966 2029 1.370% $7,177 $7,177 $125,000 $139,353 2030 1.440% $6,320 $6,320 $130,000 $142,641 2031 1.500% $5,384 $5,384 $130,000 $140,769 2032 1.550% $4,409 $4,409 $135,000 $143,819 2033 1.600% $3,363 $3,363 $135,000 $141,726 2034 1.640% $2,283 $2,283 $135,000 $139,566 2035 1.680% $1,176 $1,176 $140,000 $142,352 TOTAL 1 $143,975 $143,975 $2,260,000 $2,547,949 Proceeds from the sale of the Bonds will be used for (i) the construction, acquisition, purchase, renovation, enlargement, equipment and improvement of waterworks and sewer system properties and facilities, including the acquisition of land and rights -of -way therefor, and (ii) paying the costs associated with the issuance of the Bonds. 6-24 Sales Tax Revenue Debt Composition of Debt Service $50,000 $0 DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE DEBT YEAR INTEREST PRINCIPAL TOTAL REQUIREMENTS 2018 $1,073 $35,000 $36,073 2019 $572 $40,000 $40,572 TOTAL $1,645 $75,000 $76,645 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) $40,572 AVERAGE ANNUAL DEBT OUTSTANDING $38,322 6-25 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE REFUNDING BONDS, SERIES 2012 DATED: JANUARY 12, 2012 ORIGINAL AMOUNT: $3,785,000 INTEREST RATE: 1.43% PAYING AGENT: BANK OF TEXAS OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL SEPTEMBER 15 TOTAL REQUIREMENTS MARCHIS SEPTEMBER 15 2018 1.43% $536 $536 $35,000 $36,073 2019 1.43% $286 $286 $40,000 $40,572 TOTAL $822 $822 $75,000 $76,645 Proceeds from the sale of the Bonds were used to refund the Corporation's Sales Tax Revenue Refunding Bonds, Series 2002 and Corporation's Sales Tax Revenue Refunding Bonds, Series 2006, to lower interest costs on such indebtedness, and to pay the costs of issuance associated with the bonds. The Bonds are special obligations of the Corporation, payable from and secured by a lien on and pledge of certain pledged revenues which include the proceeds of a half of one percent sales and use tax levied within the City of Euless for the sole benefit of the Corporation. 6-26 PERSONNEL Et INSURANCE Personnel Counts Personnel Counts by Fund Proposed Pay Plan Insurance Financial Report Proposed Insurance Premiums Summary of Benefits and Coverage - Plan A Summary of Benefits and Coverage - Plan B Workers' Compensation/Risk Management Report Full -Time Personnel Counts FY15116 FY16117 FY16117 FY17118 ACTUAL BUDGETED ESTIMATED BUDGETED CITY MANAGERS OFFICE 3.50 3.50 3.50 3.50 CITY SECRETARY 3.50 3.50 3.50 3.50 INFORMATION SERVICES 1.00 1.00 1.00 1.00 FACILITY MAINTENANCE 3.00 3 3.50 3.50 1 4.00 LIBRARY 9.00 9.00 9.00 9.00 Total City Administration 20.00 20.50 20.50 21.00 FINANCE/BUDGET 2.00 2.00 2.00 2.00 COURTS 7.75 7.75 7.75 7.75 ACCOUNTING 3.50 3.50 3.50 4 4.00 PERSONNEL 3.50 3.50 3.50 3.50 PURCHASING 1.00 1.00 1.00 1.00 Total Finance/HR Department 17.75 17.75 17.75 18.25 PD CODE 15.00 15.00 15.00 15.00 PD ADMINISTRATION &00 6.00 6.00 6.00 PD PATROL 42.00 1 44.00 44.00 1 45.00 PD INVESTIGATION 13.00 13.00 13.00 13.00 PD SERVICE 22.00 1 21.00 21.00 4 22.00 PD DETENTION 18.00 1 17.00 17.00 17.00 Total Police Department 116.00 116.00 116.00 118.00 FIRE MARSHALL 4.00 4.00 4.00 4.00 FD ADMINISTRATION 4.00 4.00 4.00 4.00 FD PARAMEDIC 64.00 2 67.00 67.00 67.00 Total Fire Department 72.00 75.00 75.00 75.00 PLANNING 2.50 3 3.00 3.00 1 2.50 INSPECTIONS SERVICES 4.00 4.00 4.00 4.00 Total Planning & Development 6.60 7.00 7.00 6.50 RECREATION 6.50 6.50 6.50 6.50 PARKS 11.00 11.00 11.00 11.00 SENIOR CENTER 2.00 2.00 2.00 2.00 RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00 Total Community Services 20.50 20.50 20.50 20.50 STREET MAINTENANCE 9.50 2 10.50 10.50 10.50 ANIMAL CONTROL 3.00 3.00 3.00 3.00 CITY ENGINEER 0.50 0.50 0.50 5 1.00 Total Public Works 13.00 14.00 14.00 14.50 GF NON -DEPARTMENTAL 0.50 0.50 0.50 0.50 Total Non -departmental 0.50 0.50 0.50 0.50 �i TOTAL GENERAL FUND 266.25 271.25 271.25 274.25 EDC - PARKS 12.25 2 13.25 13.25 13.25 EDC - LIBRARY 10.00 10.00 10.00 10.00 EDC - ECO. DEV. 1.00 1.00 1.00 1.00 TOTAL EDC FUND 23.26 24.25 24.25 24.26 WATER OFFICE 5.00 5.00 5.00 5.00 Total Finance 5.00 5.00 5.00 5.00 W&S ENGINEERING 2.50 2.50 2.50 5 3.00 WATER PRODUCTION 5.75 5.75 5.75 5.75 WATER DISTRIBUTION 7,25 7.25 7.25 7.25 SEWAGE & TREATMENT 7.00 7.00 7.00 7.00 METER READING 1.00 1.00 1.00 1.00 Total Public Works 23.50 23.50 23.50 24.00 INFORMATION SERVICES 4.00 4.00 4.00 4.00 W&S NON-DEPT. 10.00 10.00 10.00 4 10.50 Total Non -departmental 14.00 14.00 14.00 14.50 TOTAL W&S FUN_ D 42.50 42.50 42.50 43.50 GOLF NON DEPARTMENTAL 0.75 0.75 0.75 0.75 GOLF COURSE MAINT. 4.00 4.00 4.00 4.00 GOLF PRO SHOP 250 2.50 2.50 2.50 GOLF FOOD AND BEVERAGE 3.00 3.00 3.00 3.00 GOLF CONFERENCE CENTRE 1.50 1.50 1.50 1.50 TOTAL GOLF COURSE FUND 11.75 11.75 11.75 11.75 JUVENILE CASE FUND 1.25 1.25 1.25 1.25 CRIME CONTROL FUND 18.00 1 19.00 19.00 19.00 PUBLIC SAFETY SPECIAL FUND 2.00 1 1.00 1.00 1 0.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY FUND 7.00 7.00 7.00 4 8.00 TEXAS STAR SPORTS COMPLEX 1.50 1.50 1.50 1.50 HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 TOTAL OTHER FUNDS 36.26 36.26 36.26 36.25 TOTAL ALL FUNDS 380.00 386.00 386.00 390.00 1) Shifted position based on funding and fob function. 2) Added 3 firefighters, 1 Public Works Field Tech, 1 Athlete Coordinator 3) Converted 2 part time positions into i full time position 4) Added 1 Accountant, 1 Dispatcher and 1 Field Technician Y 5) Converted a part time position into a hilt fime position. 7-1 PERSONNEL COUNTS BY FUND FULL-TIME EMPLOYEES FY16 ACTUAL FY17 BUDGETED FY17 ESTIMATED FY18 FUNDED GENERAL FUND 266.25 271.25 271.25 274.25 EDC FUND 23.25 24.25 24.25 24.25 WATER & WW FUND 42.50 42.50 42.50 43.50 GOLF COURSE FUND 11.75 11.75 11.75 11.75 JUVENILE CASE FUND 1.25 1.25 1.25 1.25 CRIME CONTROL DISTRICT 18.00 19.00 19.00 19.00 PUBLIC SAFETY SPECIAL FUND 2.00 1.00 1.00 0.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY 7.00 7.00 7.00 8.00 TEXAS STAR SPORTS COMPLEX 1.50 1.50 1.50 1.50 HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 TOTAL 1 380.001 386.001 386.001 390.00 PART-TIME EMPLOYEES GENERAL FUND 50.00 49.00 49.00 49.00 EDC FUND 17.00 17.00 17.00 17.00 WATER & WW FUND 2.00 2.00 2.00 2.00 GOLF COURSE FUND 57.00 57.00 57.00 57.00 SPECIAL RECREATION FUND 3.00 3.00 3.00 3.00 TEXAS STAR SPORTS COMPLEX 26.00 26.00 26.00 26.00 TOTAL 155.00 154.00 154.001 154.00 7-2 m PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 09-27-17 POLICE EFFECTIVE 09-28-17 Job Grade Code FLSA Job Title Start Pay EOY 1 EOY 2 EOY 3 EOY 4 Merit Top 610.00 1 20.00 1 N I PSO $3,5801 $3,7591 $3,9461 $4,1441 $4,350 $4,568 $42,9551 $45,1041 $47,3491 $49,7281 $52,2031 $54,811 20.65161 21.68451 22.76381 23.90751 25.09741 26.3516 740.00 1 22.01 1 N IFire Fighter/Paramedic 1 $5,1821 $5,4321 $5,7311 $6,0061 $6,3671 $6,669 $62,1871 $65,1801 $68,7671 $72,0671 $76,4021 $80,029 21.29681 22.32181 23.55031 24.68031 26.16.5,91 27.4072 760.00 1 24.01 1 N I Firefighter II 1 $5,1501 $5,3941 $5,6521 $5,9201 $6,2051 $6,501 $61,7951 $64,7311 $67,8191 $71,0421 $74,4571 $78,006 21.16281 22.16801 23.22581 24.32961 25.49901 26.7145 780.00 1 25.01 1 N IFire Fighter/Driver $5 5631 $5,8071 $6,0651 $6,3331 $6,618 $6,913 $66,7511 $69,6861 $72,7741 $75,9981 $79,413 $82,962 F-22.8-59-81 23.86511 24.92271 26.02661 27.19611 28.4116 790.00 1 25.02 1 N I Fire Fighter/Driver/Paramedic 1 $5,7451 $5,9901 $6,2831 $6,55,11 $6,9061 $7,202 $68,9461 $71,8811 $75,3911 $78,6141 $82,8741 $86,423 23.61151 24.61671 25.81891 26.92281 28.38141 29.5969 7-3 1,111 Grade Code FLSA PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 09-27-17 POLICE EFFECTIVE 09-28-17 Job Title Start Pay EOY 1 EOY 2 EOY 3 EOY 4 Merit Top 606.00 26.00 N Police Sergeant 1 $6,7541 1 1 1 1 $8,025 26.05 E Emergency M mt Coordinator 1 $81,0511 1 1 1 $96,303 610.00 26.04 N Fire Inspector III 38.96701 1 1 1 46.2996 u.uu I N Iruouc taucation unicer 650.00 128.00 E Police Lieutenant 1 $7,6851 1 1 1 $9,010 128.01 E ITechnical Services Manager $92,226 1 1$108,123 128.02 E lCivilian Service Manager 1 44.33921 1 1 1 51.9822 670.00 127.03 E Fire Training Officer/Paramedic $7,980 $9,273 $95,7601 46.03861 $111,282 1 53.5009 860.00 29.00 N Battalion Chief $7,797 $8,985 $93,666 32.04301 $107,821 36.9249 870.00 1 29.01 1 N 113attalion Chief/Paramedic $7,980 $9,273 $95,760 32.79471 $111,282 38.1102 680.00 130.01 E Division Chief/E.M.S Coord. 1 $8,1881 1 1 1 $9,647 680.00 130.02 E I Police Captain 1 $98,2591 1 1 1 $115,769 47.23981 1 1 1 1 55.6536 7-4 M PROPOSED EXEMPT PAY PLAN EFFECTIVE 09-28-17 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Start Mid Top 295 143.16 E I Conference Centre Manager $4,055 $4,583 $5,180 143.04 E jAsst. Golf Superintendent $48,663 $54,996 $62,165 143.11 E I First Asst. Golf Pro 23.3956 26.4402 29.8871 305 146.11 E Seniors Coordinator $4,200 $4,821 $5,424 146.12 E Recreation Specialist -Aquatics $50,400 $57,856 $65,085 146.13 E Program Rec. Specialists 24.2307 27.8152 31.2909 146.14 E Athletic Coordinator 146.15 E Recreation Specialist -Analyst 146.16 E Special Events Coordinator 146.17 E Volunteers Coordinator 146.18 E Human Resources Generalist I 315 1 149.09 1 E ISenior Center Supervisor $4,430 1 $5,083 1 $5,650 146.10 E I Recreation Center Supervisor $53,160 $60,998 $67,805 25.5575 1 29.32591 32.5986 325 1 145.03 1 E jAccountant 1 $4,658 $5,310 $5,958 148.00 1 E Librarian $55,900 $63,718 $71,493 26.8750 30.63381 34.3716 335 152.01 E Recreation Superintendent $4,888 $5,575 $6,263 148.01 E Athletic Supervisor $58,660 $66,901 $75,158 149.01 E Human Resources Generalist II 28.2020 32.16371 36.1334 149.02 E Food and Beverage Manager 149.03 E Kitchen Manager/Chef 149.08 E Facilities Supervisor 150.06 1 E lAssistant to the City Secretary 345 1 150.03 1 E ISenior Librarian $5,117 $5,844 $6,569 $61,400 $70,123 $78,826 29.5194 33.71301 37.8969 355 149.04 E Deputy City Secretary $5,347 $6,110 $6,874 150.00 E Accountant II $64,160 $73,325 $82,490 151.00 E Web Designer 30.8464 35.25241 39.6586 151.04 E Graduate Engineer 365 1 1 E 10PEN $5,612 $6,285 $7,183 $67,343 $75,420 $86,198 32.3765 36.25971 41.4413 7-5 PROPOSED EXEMPT PAY PLAN EFFECTIVE 09-28-17 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Start Mid Top 375 145.07 E Internal Auditor $5,892 $6,720 $7,542 153.00 E GIS Manager $70,708 $80,638 1 $90,508 153.07 E Assistant Library Administrator 33.9944 38.76811 43.5134 153.08 E Network Manager 154.02 E Park Superintendent 385 149.06 E Communications/Mkt . Mgr. $6,188 $7,054 $7,920 150.05 E Controller $74,253 $84,645 $95,040 150.07 E Budget/Treasury Manager 35.6986 40.69461 45.6924 150.08 E Accounting Manager 151.01 E Purchasing Manager 154.03 E SBW/PATS General Manager 154.11 E Billing Manager 154.12 E Building Official 154.13 E Manager of Recreational Services 154.14 E Parks Manager 154.16 E Senior City Planner 154.17 E Benefits Manager 154.18 E Risk Manager 405 1 155.01 1 E ICivil Engineer $6,822 $7,777 $8,733 $81,868 $93,328 $104,790 39.3597 44.86901 50.3798 410 1 156.01 1 E ISenior Computer Developer $6,993 $7,972 $8,951 $83,913 $95,661 $107,409 40.3426 45.99071 51.6389 415 1 157.04 1 E ISenior Civil Engineer 1 $7,163 1 $8,167 1 $9,169 157.05 1 E IPlanning & Development Svcs. Mgr. 1 $85,955 1 $98,003 1 $110,028 41.32 71 47.11681 52.8980 7-6 \.. GRADE Code FLSA PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE 09-28-17 Hourly, Month/v and Annual Pav Scales Job Title Pay Prob. EOY 1 EOY 2 EOY 3 Top 210 1 36.03 1 N I Library Aide 1 $2,594 1 $2,684 1 $2,778 1 $2,876 1 $2,976 1 $3,322 $31,1241 $32,213 1 $33,340 1 $34,507 $35,715 1 $39,865 14.96321 15.48691 16.02901 16.59001 17.17061 19.1659 230 37.01 N Parks Field Tech I 1 $2,929 1 $3,032 $3,138 $3,248 1 $3,361 $3,701 37.02 N Facility Tech 1 $35,153 $36,3801 $37,6601 $38,980 1 $40,331 $44,418 37.05 N Public Works Field Tech 1 16.90041 17.49051 18.10111 18.74051 19.3898 21.3546 37.06 N Rec/A uatic Facility Tech I 240 38.01 N Police Records Clerk $3,084 $3,193 $3,302 $3,418 $31539 $3,933 38.03 N Utility Billing Clerk $37,005 $38,315 $39,626 $41,0161 $42,465 $47,197 39.00 N Parks Field Tech II 17.7909 18.4208 19.0507 19.71901 20.4161 22.6911 39.01 N Animal Control Officer 1 39.04 N Receptionist 39.05 N 1 Facility Tech II 39.06 N I Public Works Field Tech II 39.11 N IGolf Course Field Tech II 39.12 N jAsst F& B Mgr 250 39.08 N Court Clerk $3,238 $3,352 $3,470 $3,591 $3,715 $4,088 40.01 N Animal Control Officer II $38,857 $40,228 $41,638 $43,087 $44,680 1 $49,053 40.04 N Office Tech 18.6814 19.3402 20.0181 20.7150 21.4329 23.5832 40.05 N Mechanic 1 40.07 N Secretary 260 1 1 N JOPEN $3,284 $3,400 $3,520 $3,642 $3,769 $4,182 $39,412 $40,797 $42,240 $43,702 $46,226 1 $50,179 18.9481 19.6140 20.3077 21.0106 21.7432 24.1246 270 42.03 N Nursery Specialist $3,547 $3,671 $3,799 $3,933 $4,069 $4,547 39.10 N IJuvenile Case Clerk $42,565 $44,0651 $45,588 $47,197 $48,830 1 $54,570 42.02 N I Recreation Assistant 20.4639 21.18031 21.9173 22.6911 23.47611 26.2355 280 41.01 N Administrative Secretary $3,701 $3,831 $3,965 $4,103 $4,247 $4,781 43.01 N Administrative Assistant $44,418 $45,970 $47,580 $49,233 $50,965 $57,370 43.02 N Librarian Assistant 21.3546 22.1011 22.87491 23.66961 24.5024 27.5816 43.04 N Admin Asst./Analyst 43.03 N Equipment Operator 43.07 N Mechanic II 43.08 1 N jParks Field Tech III 43.10 1 N I Facility Tech III 7-7 PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE 09-28-17 Hourly. Monthly and Annual Pav Scales Job Start End Merit I GRADE Code FLSA Job Title Pay Prob. EOY 1 EOY 2 EOY 3 Top 43.11 N Public Works Field Tech III 43.12 1 N_j urban Forester 43.13 N ISignal Technician I 290 42.00 N Technical Specialist $4,088 $4,230 $4,380 $4,533 $4,690 $5,229 42.05 N Graphics Artist $49,0531 $50,762 $52,658 1 $54,390 1 $66,282 $62,750 43.09 N Executive Secretary 23.5832 24.4050 25.2683 26.1491 27.0588 30.1685 45.00 N Inspector 1 45.01 N Mechanic III 45.04 N ICrew Leader 300 43.06 N Animal Control Supervisor $4,240 $4,388 1 $4,543 1 $4,702 1 $4,866 1 $5,476 46.04 N Police Records Supervisor $50,886 $62,668 $64,510 $56,426 $58,398 $66,710 46.08 N Computer Support Specialist 24.4642 25.3163 26.2068 27.1277 28.0758 31.5913 46.09 N Chief Mechanic 46.10 N Municipal Court Supervisor 310 1 47.00 1 N 10pen 1 $4,331 1 $4,481 1 $4,637 1 $4,799 $4,967 $51525 47.01 1 N lWater Quality Specialist 1 $511,9761 $53,770 $55,644 1 $67,593 $59,603 $66,296 24.98861 25.85111 26.7521 27.6890 28.6552 31.8729 320 48.01 N Foreman $4,704 1 4,868 $5,038 $5,214 $5,397 1 $6,015 48.02 N Inspector II $66,4451 $58,418 $60,453 $62,568 $64,766 1 $72,178 48.04 N Signal Tech II 27.13721 28.0854 29.0637130.08071 31.1373 34.7009 48.05 N Eng./PW Technical Specialist 49.00 N Bailiff/Warrant Officer 330 1 1 N JOPEN 340 $4,934 1 $5,107 1 $5,286 $51469 $51tiEiL $6,UZ $59,2061 $61,2811 $63,435 1 $65,6301 $67,948 $75,862 28.46421 29.4619 30.49781 31.55301 32.6674 36.4723 48.03 N Computer Support Spec II $5,165 1 $5,347 $5,535 1 $5,728 1 $5,928 1 $6,633 50.02 N Inspector III $61,986 $64,160 $66,415 $68,733 $71,130 $79,590 50.03 N Engineering Technician 29.8008 30.8464 31.9303 33.0447 34.1973 38.2646 350 1 51.02 1 N ISenior Inspector $5,397 1 $5,585 1 $5,781 1 $5,985 I $6,193 $6,940 $64,766 1 $67,0201 $69,378 1 $71,815 1 $74,313 $83,278 31.13731 32.2214133.3548134.5267135.72741 40.0376 360 1 52.00 I N I Inspection Services Supv. $5,666 1 $5,864 1 $6,070 1 $6,282 I $6,501 $7,252 $67,9881 $70,366 1 $72,843 1 $75,380 1 $78,017 $87,023 32.68651 33.82961 35.02071 36.24051 37.5083 41.8378 7-8 Insurance Financial Report Report city Employee Total Transfer/ Total Paid Insurance Reinsurance RX Operating Total Monthly Ending Fund Month Contribution Contribution Contribution Misc. Revenues Claims Services Fee Cost Expense Expenses Cash Flow Balance BEGINNING BALANCE FISCAL YEAR 2016-16 $3,322,129 Oct-15 $326,778 $140,372 $467,150 $36,852 $504,002 $30,872 $19,129 $42,725 $32,043 $1,788 $126,557 $377,445 $3,699,574 Nov-15 $331,412 $138,174 $469,586 $49,427 $519,013 $384,227 $26,089 $43,458 $65,001 $2,606 $521,381 $2,368 $3,697,206 Dec-15 $334,388 $138,852 $473.240 $46,406 $519,646 $346,631 $25,509 $44,475 $66,329 $157,802 $640,746 $121,100 $3,576,106 Jan-16 $334.636 $138,929 $473,565 $40,794 $514,359 $278,810 $25,114 $43,862 $61,863 $19,278 $428,927 $85,432 $3,661,538 Feb-161 $333,670 $138,074 $471,744 $47,984 $519,728 $256,609 $19,751 $43,875 $66,800 $53,152 $440,187 $79,541 $3,741,079 Mar-16 $329,425 $137,310 $466,735 $42,229 $508,964 $515,577 $30,808 $43,038 $62,773 $137,256 $789,452 $280,488 $3,460,591 Apr-1 6 $330,754 $138,057 $468,811 $40,431 $509,242 $440,088 $27,559 $43,358 $65,490 $13,488 $589,983 $80,741 $3,379,850 Ma -16 $329,316 $136,846 $466,162 $58,311 $524,473 $549,839 $25,280 $43,301 $62,146 $8,815 $671,751 $147,278 $3,232,572 Jun-16 $328,288 $136,113 $464,401 $44,692 $509,093 $544,601 $29,944 $43,025 $59,524 $140,149 $817,243 $308,150 $2,924,422 Jul-16 $328,996 $136,264 $465,260 $40,338 $505,598 $353,294 $35,453 $42,955 $51,625 $11,916 $495,243 $10,355 $2,934,777 Aug-161 $328,150 $132,846 $460,996 $48,872 $509,868 $195,114 $30.853 $43,121 $61,579 $16,850 $347,517 $162,351 $3.097,128 Se -16 $325,622 $135,019 $460.641 $395,225 $855,866 $866,869 $45,152 $42,858 $81,143 $149,921 $1,185,943 $330,077 $2,767,051 Totals $3 961,436 $1,646,866 $6,608,291 $891,561 $6,499,852 $4,762,631 $340,641 $520,061 $736,316 $696,391 $7,064,930 $555,078 BEGINNING BALANCE FISCAL YEAR 2016-17 $2,767,061 Oct-16 $370.130 $168,426 $538,556 $44,020 $582,576 $67,837 $18,793 $46,841 $34,775 $10,794 $43.366 $539,210 $3,306,261 Nov-16 $369,844 $150,697 $520,541 $59,413 $579,954 $276,648 $29,961 $47,391 $59,838 $19,715 $433,553 $146,401 $3,452,662 Dec-16 $368,616 $148,894 $517,510 $50,601 $568,111 $304,030 $18,718 $46,596 $63,327 $14,964 $447,635 $120,476 $3,573,138 Jan-17 $364.522 $149,215 $513,737 $41,917 $555,654 $745,622 $30,422 $46,138 $54,056 $160,695 $1,036,933 $481,279 $3,091,859 Feb-171 $365,881 $148,882 $514,763 $45,788 $560,551 $309,245 $29,341 $45,604 $59,741 $15,997 $459,928 $100,623 $3,192,482 Mar-17 $371,894 $151.375 $523,269 $46,218 $569,487 $581,712 $25,323 $46,962 $49,932 $19,167 $723,096 $153,609 $3,038,873 A r-17 $371,014 $152,238 $523,252 $41,644 $564,896 $406,605 $25,645 $47,619 $41,869 $142,772 $664,410 $99,514 $2,939,359 Ma -17 $366,538 $150,299 $516,837 $74,506 $591,343 $442,710 $24,489 $46,702 $51,538 $19,620 $585,059 $6,283 $2,945,642 Jun-17 $369,080 $151,231 $520,311 $41,931 $562,242 $26,593 $23,559 $46,688 $76,823 $16,360 $190,023 $372,220 $3,317,862 Jul-17 Au -17 -- Sep-17 Totals 1 $3,317,519 $1,371,267 1 $4,688,776 $446,038 $6,134,814 1 $3,025,328 $226,151 $420,641 $491,899 1 $420,084 $4,684,003 $660,811 �-' City of Euless 2017-18 Proposed Employee Insurance Premiums Per Month 4 MEDICAURX 2016-17 Actual 2617-18 Proposed Increase / Decrease A B A B A B Employee Only $242.08 $174.68 $257.66 $185.90 $15.58 $11.22 Employee + Children $459.96 $331.90 $489.54 $353.22 $29.58 $21.32 Employee + Spouse $556.78 $401.78 $592.60 $427.58 $35.82 $25.80 Emplo ee + Family 1 $702.02 $506.58 $747.18 $539.12 $45.16 $32.54 DENTAL 2016-17 Actual 2017-18 Pro used Increase / Decrease A B A B A B Employee Only $7.28 $7.28 $7.70 $7.70 $0.42 $0.42 Employee + Children $13.82 $13.82 $14.64 $14.64 $0.82 $0.82 Em to ee + Spouse $16.74 $16.74 $17.72 $17.72 $0.98 $0.98 Emplo ee + Family $21.10 $21.10 $22.34 $22.34 $1.24 $1.24 Total Premium 2016-17 Actual 2017-18 Proposed Increase / Decrease A B A B A B Employee Only $249.36 $181.96 $265.36 $193.60 $16.00 $11.64 Employee + Children $473.78 $345.72 $504.18 $367.86 $30.40 $22.14 Employee + Spouse $573.52 $418.52 $610.32 $445.30 $36.80 $26.78 Em to ee + Family $723.12 $527.68 $769.52 $561.46 $46.40 $33.78 7-10 Summary of Benefits and Coverage: What this Plan Covers & What You Pay For Covered Services Coverage Period: 10/01/17-09/30/18 City of Euless Medical Insurance: Plan A Coverage for: Plan Participants) Plan Type: PPO The Summary of Benefits and Coverage (SBC) document will help you choose a health plan. The SBC shows you how you and the Ilan would At share the cost for covered health care services. NOTE: Information about the cost of this Ilan (called the remium will be provided separately. This is only a summary. For more information about your coverage, or to get a copy of the complete terms of coverage, visit www.mybenefitshub.com/coe or call 1-888-902-2432. For general definitions of common terms, such as allowed amount, balance billing, coinsurance, copavment, deductible, provider, or other underlined terms see the Glossary. You can view the Glossary at www.mybenefitshub.com/coe or call 1-888-902-2432 to request a copy. What is the overall For network providers: $900/Individual or deductible? $1,800/Family; For out -of -network providers: No coverage Are there services covered Yes. Preventive services, Physician office visits, before you meet your Diagnostic tests, and Urgent Care are covered deductible? before you meet your deductible. [Are there other deductibles for specific services? What is the out-of-pocket limit for this plan? What is not included in the out-of-pocket limit? Inks i For network providers: $7,150 individual/ $14,300 family; For out -of -network providers: j No coverage Premiums, Tier 3 Drugs, balance -billing charges, non-precertification penalties and health care this Ilan doesn't cover. Will you pay less if you use Yes. See www.aetna.com/asa or call 1-888- a network provider? 902-2432 for a list of network providers. Do you need a referral to INo. see a specialist? Generally, you must pay all of the costs from providers up to the deductible amount before this Ilan begins to pay. If you have other family members on the Ilan, each family member must meet their own individual deductible until the total amount of deductible expenses paid by all family members meets the overall family deductible. This Ilan covers some items and services even if you haven't yet met the deductible amount. But a copavment or coinsurance may apply. For example, this Ilan covers certain preventive services without cost -sharing and before you meet your deductible, See a list of covered preventive services at hftDs://www.healthcare.aov/coveraae/preventive-care-benefits/. There are no other specific deductibles The out-of-pocket limit is the most you could pay in a year for covered services. If you have other family members in this plan, they have to meet their own out-of- pocket limits until the overall family out-of-pocket limit has been met. Even though you pay these expenses, they don't count toward the out—of—pocket limit. This Ilan uses a provider network. You will pay less if you use a provider in the plan's network. You will pay the most if you use an out -of -network provider, and you might receive a bill from a provider for the difference between the provider's charge and what your Ilan pays (balance billinq) Be aware, your network provider might use an out -of -network provider for some services (such as lab work). Check j with your provider before you get services. I You can see the special ist you choose without a referral. OMB Control Numbers 1545-2229, 1210-0147, and 0938-1146 1 of 5 Released on April 6, 2016 At All comment and coinsurance costs shown in this chart are after your deductible has been met, if a deductible applies. If you visit a health care provider's office or clinic If you have a test Primary care visit to treat an injury or illness Specialist visit Preventive care/screening immunization $25 copavment, 20% coinsurance for charges in excess of $130. $25 comment, 20% coinsurance for charges in excess of $130. No charge Diagnostic test (x-ray, blood 20% coinsurance work) Imaging (CT/PET scans, MRIs) 120% coinsurance If you need drugs to Tier 1 treat your illness or condition Tier 2 Excluding Specialty More information about prescription drug Tier 3 - Non -Preferred & coverage is available at Specialty drugs www.Idirx.com If you have outpatient surgery If you need immediate medical attention i Emergency medical transportation Facility fee (e.g., ambulatory surgery center) Physician/surgeon fees Emergency room care Not covered Not covered Not covered Not covered Not covered $10 / prescription Not covered 20% / prescription Not covered > of 3% or $175, Not covered 50% at 100k 20% coinsurance I Not covered 20% coinsurance INot covered 20% coinsurance 20% coinsurance 20% coinsurance 20% coinsurance none__—_ none_—___—_ You may have to pay for services that aren't preventive. Ask your provider if the services you need are preventive. Then check what uYor�1an will pay for. tl` If billed by provider other than Physician. Quest/Lab Card providers are No Charge. Certain Outpatient procedures must be pre certified. Failure to pre -certify will result in a benefit reduction of 50%. Reduced reimbursements due to failure to pre -certify will not apply towards any max out of pocket. _---------- none— ---- $35 min / $175 max Tier 3 drugs are excluded from any maximum out of pocket. Drugs in excess of $2500 require prior auth. Specialty drugs must go thru LDI Specialty Pharmacy Program. Certain Outpatient procedures must be pre - certified. Failure to pre -certify will result in a benefit reduction of 50%. Reduced reimbursements due to failure to pre -certify will not apply towards anv max out of Docket. _none none C � � $25 copayment, 20% Urgent care coinsurance for charges Not covered in excess of $130. . . All In -Patient Hospitalizations must be pre- Facility fee (e.g., hospital room) 20% coinsurance Not covered certified. Failure to pre -certify will result in a If you have a hospital j benefit reduction of 50%. Reduced stay Physician/surgeon fees 20% coinsurance Not covered reimbursements due to failure to pre -certify will not apply towards any max out of pocket. . $25 copayment, 20% All Mental Health services must be pre- If you need mental Office Visits coinsurance for charges Not covered certified. Failure to pre -certify will result in a health, behavioral in excess of $130. benefit reduction of 50%. Reduced health, or substance Outpatient services 20% coinsurance Not covered reimbursements due to failure to pre -certify abuse services -- Inpatient services 20%coinsurance Not covered will not apply towards any max out of pocket. $25 copayment, 20% Office Visits coinsurance for charges Not covered Cost sharing does not apply to certain in excess of $130. preventive services. Depending on the type of J If you are pregnant W Childbirth/delivery professional services, coinsurance may apply. Maternity ° 20 /o coinsurance Not covered care may include tests and services services -_— described elsewhere in the SBC (i.e. Childbirth/delivery facility 20% coinsurance Not covered ultrasound). services Home health care 20% coinsurance Not covered Limited to 40 visits per Plan Year. Rehabilitation services 20% coinsurance Not covered Limited to 30 visits/25 days In -Patient per _ Plan Year. Not covered If you need help Habilitation services Not covered recovering or have _ ___none__ ------ other special health Skilled nursinq care 20% coinsurance Not covered Limited to 40 home visits/100 days in Facility needs per Plan Year. 20% coinsurance Not covered Durable medical equipment Pre-Cert required for purchase over $2500. " Hospice services Limited to 40 home visits/6 months per 20% coinsurance Not covered treatment in Facility per Plan Year. Children's eye exam Not covered E Not covered If your child needs Children's glasses Not covered Not covered ____none________ none ____ dental or eye care Children's dental check-up No charge I Not covered ____none____ _____ Excluded Services & Other Covered Services: Services Your Plan Generally Does NOT Cover (Check your policy or Ilan document for more information and a list of any other excluded services.) • Bariatric Surgery • Glasses (Child) • Routine Eye Care (Adult) • Cosmetic Surgery • Habilitation Services . Routine Foot Care • Dental Care (Adult) • Infertility Treatment . Weight Loss Programs • Eye Exam (Child) • Long-term care • Non -Emergency Care when Traveling outside the U.S. Other Covered Services (Limitations may apply to these services. This isn't a complete list. Please see your Ilan document.) • Acupuncture • Dental check-up (Child) Private Duty Nursing • Chiropractic Care • Hearin Aids Your Rights to Continue Coverage: There are agencies that can help if you want to continue your coverage after it ends. The contact information for those agencies is: Department of Labor's Employee Benefits Security Administration at 1-866-444-EBSA (3272) or www.doI..qov/ebsa/heaIthreformOther coverage options may be available to you too, including buying individual insurance coverage through the Health Insurance Marketplace. For more information about the Marketplace, visit www.HealthCare.gov or call 1-800-318-2596. Your Grievance and Appeals Rights: There are agencies that can help if you have a complaint against your pLan for a denial of a claim. This complaint is called a grievance or appeal. For more information about your rights, look at the explanation of benefits you will receive for that medical claim. Your plan documents also provide complete information to submit a claim, appeal' or a grievance for any reason to your Ilan. For more information about your rights, this notice, or assistance, contact: Department of Labor's Employee Benefits Security Administration at 1-866-444-EBSA(3272) or www.dol.gov/ebsa/health reform]. Does this plan provide Minimum Essential Coverage? Yes. If you don't have Minimum Essential Coverage for a month, you'll have to make a payment when you file your tax return unless you qualify for an exemption from the requirement that you have health coverage for that month. Does this plan meet Minimum Value Standards? Yes. If your Ilan doesn't meet the Minimum Value Standards, you may be eligible for a premium tax credit to help you pay for a plan through the Marketplace. Language Access Services: Spanish (Espanol): Para obtener asistencia en Espanol, Ilame al 1-888-982-2432 Tagalog (Tagalog): Kung kailangan ninyo ang tulong sa Tagalog tumawag sa 1-888-982-2432 Chinese (FPXQ: 0195 p�MgPt, 1ri#A#Tr"-F'T��1-888-982-2432 Navajo (Dine): Dinek'ehgo shika at'ohwol ninisingo, kwiijigo holne' 1-888-982-2432 ---------------------To see examples of how this plan might cover costs for a sample medical situation, see the next section. About these Coverage Examples: This is not a cost estimator. Treatments shown are just examples of how this Ilan might cover medical care. Your actual costs will be l different depending on the actual care you receive, the prices your providers charge, and many other factors. Focus on the cost sharing amounts (deductibles, copayments and coinsurance) and excluded services under the plan. Use this information to compare the portion of costs you might pay under different health Ip ans. Please note these coverage examples are based on self -only coverage. ■ The Ip an's overall deductible $900 ■ Specialist copayment $25 up to $130, then 20% ■ Hospital (facility) coinsurance 20% ■ Other coinsurance 20% This EXAMPLE event includes services like: Specialist office visits (prenatal care) Childbirth/Delivery Professional Services Childbirth/Delivery Facility Services Diagnostic tests (ultrasounds and blood work) Specialist visit (anesthesia) Total Example Cost In this example, Peg would pay: Cost Sharing Deductibles Copayments Coinsurance What isn't covered Limits or exclusions The total Peg would pay is ■ The Ip an's overall deductible $900 ■ Specialist copayment $25 up to $130, then 20% ■ Hospital (facility) coinsurance 20% ■ Other coinsurance 20% This EXAMPLE event includes services like: Primary care physician office visits (including disease education) Diagnostic tests (blood work) Prescription drugs Durable medical equipment (glucose meter) $12,730 Total Example Cost ■ The Ip an's overall deductible $900 ■ Specialist copayment $25 up to $130, then 20% ■ Hospital (facility) coinsurance 20% ■ Other coinsurance 20% This EXAMPLE event includes services like: Emergency room care (including medical supplies) Diagnostic test (x-ray) Durable medical equipment (crutches) Rehabilitation services (physical therapy) $7,389 Total Example Cost $1,925 In this example, Joe would pay: In this example, Mia would pay: Cost Sharing Cost Sharing $900 Deductibles $200 _Deductibles $900 $62 Copayments $2,070 _Copayments $75 $2,123 Coinsurance $100 Coinsurance $146 What isn't covered What isn't covered $60 Limits or exclusions $55 Limits or exclusions $0 $3,145 The total Joe would pay is $2,426 The total Mia would pay is $1,121 The plan would be responsible for the other costs of these EXAMPLE covered services. 5of5 Summary of Benefits and Coverage: What this Plan Covers & What You Pay For Covered Services City of Euless Medical Insurance: Plan B Coverage Period: 10/01/17-09/30/18 Coverage for: Plan Participants) Plan Type: PPO The Summary of Benefits and Coverage (SBC) document will help you choose a health plan. The SBC shows you how you and the plan would A& share the cost for covered health care services. NOTE: Information about the cost of this plan (called thepremium) will be provided separately. This is only a summary. For more information about your coverage, or to get a copy of the complete terms of coverage, visit www.mybenefitshub.com/coe or call 1- 888 902-2432. For general definitions of common terms, such as allowed amount, balance billing, coinsurance, copayment, deductible, provider, or other underlined terms see the Glossary. You can view the Glossary at www.mybenefitshub.com/coe or call 1-888-902-2432 to request a copy. What is the overall For network providers: $1,500/Individual or deductible? $3,000/Family; For out -of -network providers No coverage Are there services covered Yes. Preventive services, Physician office visits, before you meet your Diagnostic tests, and Urgent Care are covered deductible? before you meet your deductible. i Are there other deductibles No. for specific services? For network providers: $7,150 individual/ What is the out-of-pocket ! limit for this Ilan? $14,300 family; For out of -network providers: No coverage What is not included in Premiums, Tier 3 Drugs, balance -billing the out-of-pocket limit7 charges, non -precertification penalties and health care this plan doesn't cover. Will you pay less if you use Yes. See www.aetna.com/asa or call 1-888- a network provider? ; 902-2432 for a list of network providers. Do you need a referral to see a specialist? Generally, you must pay all of the costs from providers up to the deductible amount before this plan begins to pay. If you have other family members on the plan, each family member must meet their own individual deductible until the total amount of deductible expenses paid by all family members meets the overall family deductible. This plan covers some items and services even if you haven't yet met the deductible amount. But a copayment or coinsurance may apply. For example, this Ian covers certain preventive services without cost -sharing and before you meet your deductible, See a list of covered preventive services at https://www,heaIthcare.gov/coverage/preventive-care-benefits/. There are no other specific deductibles. The out-of-pocket limit is the most you could pay in a year for covered services. If you have other family members in this plan, they have to meet their own out-of- pocket limits until the overall family out-of-pocket limit has been met. Even though you pay these expenses, they don't count toward the out—of—pocket limit. This plan uses a provider network. You will pay less if you use a provider in the plan's network. You will pay the most if you use an out -of -network provider, and you might receive a bill from a provider for the difference between the provider's charge and what your plan pays (balance billing) Be aware, your network provider might use an out -of -network provider for some services (such as lab work). Check with your provider before you get services. You can see the specialist you choose without a referral. OMB Control Numbers 1545-2229, 1210-0147, and 0938-1146 1 of 5 Released on April 6, 2016 All copavment and coinsurance costs shown in this chart are after your deductible has been met, if a deductible applies. If you visit a health care provider's office or clinic If you have a test If you need drugs to treat your illness or condition More information about prescription drug coverage is available at www.Idirx.com If you have outpatient surgery If you need immediate medical attention Primary care visit to treat an injury or illness Specialist visit Preventive care/screening/ immunization $40 copavment, 30% coinsurance for charges Not covered in excess of $130. $40 copavment, 30% coinsurance for charges Not covered in excess of $130. No charge I Not covered Diagnostic test (x-ray, blood 30% coinsurance work) Imaging (CT/PET scans, MRIs) 1 30% coinsurance Tier 1 $10 / prescription Tier 2 - Excluding Specialty 20% / prescription Tier 3 - Non -Preferred & I > of 3% or $175, Specialty drugs 50% at 100k Facility fee (e.g., ambulatory surgery center) Physician/surgeon fees Not covered Not covered Not covered Not covered Not covered 30% coinsurance I Not covered 30% coinsurance Not covered Emergencyroom care 30% coinsurance 30% coinsurance Emergency medical ( 30% coinsurance 30% coinsurance transportation C, none___ none You may have to pay for services that aren't preventive. Ask your provider if the services you need are preventive. Then check what your Ilan will pay for. If billed by provider other than Physician. Quest/Lab Card providers are No Charge. Certain Outpatient procedures must be pre - certified. Failure to pre -certify will result in a benefit reduction of 50%. Reduced reimbursements due to failure to pre -certify will not apply towards any max out of pocket. none___ $35 min / $175 max Tier 3 drugs are excluded from any maximum out of pocket. Drugs in excess of $2500 require prior auth. Specialty drugs must go thru LDI Specialty Pharmacy Program Certain Outpatient procedures must be pre - certified. Failure to pre -certify will result in a benefit reduction of 50%. Reduced reimbursements due to failure to pre -certify will not apply towards any max out of pocket. none______ none ci C J W If you have a hospital stay If you need mental health, behavioral health, or substance abuse services If you are pregnant If you need help recovering or have other special health needs If your child needs dental or eye care Urgent care $40 comment, 30% coinsurance for charges Not covered in excess of $130. Facility fee (e.g., hospital room) , 30% coinsurance Physician/surgeon fees 1 30% coinsurance Office Visits Outpatient services Inpatient services Office visits Childbirth/delivery professional services _ Childbirth/delivery facility — services Home health care i Rehabilitation services Habilitation services Skilled nursing care Durable medical equipment Hospice services Children's eye exam Children's glasses Children's dental check-up All In -Patient Hospitalizations must be pre - Not covered certified. Failure to pre -certify will result in a benefit reduction of 50%. Reduced Not covered reimbursements due to failure to pre -certify will not apply towards any max out of pocket. $40 comment, 30% coinsurance for charges Not covered in excess of $130. 30% coinsurance Not covered 30% coinsurance Not covered $40 copavment, 30% coinsurance for charges Not covered in excess of $130. 30% coinsurance Not covered 30% coinsurance Not covered 30% coinsurance Not covered 30% coinsurance Not covered Not covered Not covered 30% coinsurance I Not covered 30% coinsurance Not covered 30% coinsurance i Not covered Not covered Not covered Not covered Not covered No charge Not covered All Mental Health services must be pre - certified. Failure to pre -certify will result in a benefit reduction of 50%. Reduced reimbursements due to failure to pre -certify will not apply towards any max out of pocket. Cost sharing does not apply to certain preventive services. Depending on the type of services, coinsurance may apply. Maternity care may include tests and services described elsewhere in the SBC (i.e. ultrasound). Limited to 40 visits per Plan Year. Limited to 30 visits/25 days In -Patient per Plan Year. ne Limited to 40 home visits/100 days in Facility per Plan Year. Pre-Cert required for purchase over $2500. Limited to 40 home visits/6 months per treatment in Facility per Plan Year. -----------none---------- ---------none-------- -------------none---- ----- 1 Excluded Services & Other Covered Services: Services Your Plan GE • Bariatric Surgery • Cosmetic Surgery • Dental Care (Adult) • Eye Exam (Child) Does NOT Cover (Check your oolicv or —__ document for more information and a list of any other • Glasses (Child) • Habilitation Services • Infertility Treatment • Long-term care • Non -Emergency Care when Traveling outside the U.S. • Routine Eye Care (Adult) • Routine Foot Care • Weight Loss Programs Other Covered Services (Limitations may apply to these services. This isn't a complete list. Please see your plan document.) • Acupuncture • Dental check-up (Child) Private Duty Nursing • Chiropractic Care • Hearinq Aids Your Rights to Continue Coverage: There are agencies that can help if you want to continue your coverage after it ends. The contact information for those agencies is: Department of Labor's Employee Benefits Security Administration at 1-866-444-EBSA (3272) or www.dol.gov/ebsa/heaIthreformOther coverage options may be available to you too, including buying individual insurance coverage through the Health Insurance Marketplace. For more information about the Marketplace, visit www.HealthCare.gov or call 1-800-318-2596. Your Grievance and Appeals Rights: There are agencies that can help if you have a complaint against your Ilan for a denial of a claim. This complaint is called a grievance or appeal. For more information about your rights, look at the explanation of benefits you will receive for that medical claim. Your plan documents also provide complete information to submit a claim, appeal' or a grievance for any reason to your Ilan. For more information about your rights, this notice, or assistance, contact: Department of Labor's Employee Benefits Security Administration at 1-866-444-EBSA(3272) or www.dol..qov/ebsa/healthreforml. Does this plan provide Minimum Essential Coverage? Yes. If you don't have Minimum Essential Coverage for a month, you'll have to make a payment when you file your tax return unless you qualify for an exemption from the requirement that you have health coverage for that month. Does this plan meet Minimum Value Standards? Yes. If your Ilan doesn't meet the Minimum Value Standards, you may be eligible for a premium tax credit to help you pay fora Ilan through the Marketplace. Language Access Services: Spanish (Espanol): Para obtener asistencia en Espanol, Ilame al 1-888-982-2432 Tagalog (Tagalog): Kung kailangan ninyo ang tulong sa Tagalog tumawag sa 1-888-982-2432 Chinese( FP S): PH%195FP�COW PM, 1NA#Til("TcY3�41-888-982-2432 Navajo (Dine): Dinek'ehgo shika at'ohwol ninisingo, kwiijigo holne' 1-888-982-2432 ------ -------- —To see examples of how this plan might cover costs for a sample medical situation, see the next section .----------------- About these Coveraqe Examples: This is not a cost estimator. Treatments shown are just examples of how this Ilan might cover medical care. Your actual costs will be different depending on the actual care you receive, the prices your providers charge, and many other factors. Focus on the cost sharing amounts (deductibles, copayments and coinsurance) and excluded services under the plan. Use this information to compare the portion of costs you might pay under different health plans. Please note these coverage examples are based on self -only coverage. ■ The Ip an's overall deductible $1500 ■ Specialist copayment $40 up to $130, then 30% ■ Hospital (facility) coinsurance 30% ■ Other coinsurance 30% This EXAMPLE event includes services like: Specialist office visits (prenatal care) Childbirth/Delivery Professional Services Childbirth/Delivery Facility Services Diagnostic tests (ultrasounds and blood work) Specialist visit (anesthesia) Total Example Cost r $12,730 In this example, Peg would pay: Cost Sharing Deductibles $1,500 Copayments $83 Coinsurance $3,005 What isn't covered Limits or exclusions $60 The total Peg would pay is $4,648 ■ The Ip an's overall deductible $1500 ■ Specialist copayment $40 up to $130, then 30% ■ Hospital (facility) coinsurance 30% ■ Other coinsurance 30% This EXAMPLE event includes services like: Primary care physician office visits (including disease education) Diagnostic tests (blood work) Prescription drugs Durable medical equipment (glucose meter) Total Example Cost ■ The Ip an's overall deductible $1500 ■ Specialist copayment $40 up to $130, then 30% ■ Hospital (facility) coinsurance 30% ■ Other coinsurance 30% This EXAMPLE event includes services like: Emergency room care (including medical supplies) Diagnostic test (x-ray) Durable medical equipment (crutches) Rehabilitation services (physical therapy) $7,389 Total Example Cost In this example, Joe would pay:_ Cost Sharing Deductibles 7- $200 Copayments $2,134 Coinsurance $160 What isn't covered Limits or exclusions _ _ _ $55 The total Joe would pay is $2,549 $1,925 In this example, Mia would pay: Cost Sharing _ Deductibles $1,500 Copayments $120 Coinsurance $40 What isn't covered Limits or exclusions $0 The total Mia would pay is $1,660 The plan would be responsible for the other costs of these EXAMPLE covered services. 5 of 5 L T H E C I T Y O F EULESS THIS PAGE INTENTIONALLY LEFT BLANK 7-21 � < r Workers' Compensation/Risk Management Financial Report Report City Other Total TML Insurance Admin. WC Claims Risk Claims WC/Risk Total Monthly Ending Fund Month Contribution Revenue Revenues Services Expense Paid Paid Prevention Ex '. Expenses Cash Flow Balance BEGINNING BALANCE FISCAL YEAR 2015-16 $1 378,778 Oct-15 $72,500 $175 $72,325 $494,243 $2,435 $0 $4,562 $860 $492,976 $420,651 $958,127 Nov-15 $72,783 $51 $72,834 $1,063 $9,788 $0 $4,250 $1,683 $16,784 $56,050 $1,014,177 Dec-15 $72,830 $83 $72,913 $1,066 $7,139 $618 $12,670 $680 $3,167 $76,080 $1,090,257 Jan-16 $72,594 $903 $73,497 $3,817 $4,851 $1,030 $197 $1,077 $8,912 $64,585 $1,154,842 Feb-16 $72,076 $1,289 $73,365 $7,182 $4,848 $135 $1,175 $4,852 $17,922 $55,443 $1,210,285 Mar-16 $71,934 $61,763 $133,697 $1,495 $4,849 $929 $2,886 $2,190 $12,349 $121,348 $1,331,633 A r-16 $72,217 $166 $72,383 $1,051 $4,853 $3,445 $52 $530 $9,931 $62,452 $1,394,085 Ma -16 $72,311 $261 $72,572 $6,940 $7,135 $1,008 $5,008 $10,435 $20,510 $52,062 $1,446,147 Jun-16 $72,312 $303 $72,615 $3,249 $4,852 $930 $10,339 $19,940 $18,632 $53,983 $1,500,130 Jul-16 $72,311 $1,565 $73,876 $1,048 $4,855 $3,068 $3,287 $5,283 $10,967 $62,909 $1,563,039 Au 6 $72,500 $1,883 $74,383 $2,118 $4,849 $611 $20,679 $3,767 $32,024 $42,359 $1,605,398 $73,066 $1,099 $74,165 $1,069 $5,569 $325,416 $2,165 $7,575SeTos $313368 $387,533 $1,992,931 $869,434 $69,191 $938,625 $524,341 $66,023 $315,972 $8,792 $58,872 $324,472 $614,153 BEGINNING BALANCE FISCAL YEAR 2016-17 $1 992 931 Oct-16 $79,315 $158 $79,157 $593,161 $2,502 $4,697 $2,537 $66 $597,889 $518,732 $1,474,199 Nov-16 $79,056 $399 $79,455 $1,304 $8,552 $10,504 $3,302 $789 $3,161 $82,616 $1,556,815 Dec-16 $79,108 $1,818 $80,926 $5,144 $5,002 $0 $5,495 $1,705 $17,346 $63,580 $1,620,395 Jan-17 $79,418 $662 $80,080 $1,068 $5,155 $1,692 $45 $1,330 $9,290 $70,790 $1,691,185 Feb-17 1 $79,573 $658 $80,231 $7,565 $5,153 $3,371 $10,814 $3,830 $30,733 $49,498 $1,740,683 Mar-17 $79,470 $1,077 $80,547 $1,070 $5,155 1 $0 $2,895 $1,931 $11,051 $69,496 $1,810,179 A r-17 $79,211 $969 $80,180 $1,072 $5,154 $0 $4,343 $702 $11,271 $68,909 $1,879,088 Ma -17 $78,953 $1,099 $80,052 $1,067 $7,584 $0 $396 $1,736 $10,783 $69,269 $1,948,357 Jun-17 $79,263 $2,977 $82,240 $1,064 $5,154 $0 $8,900 $18,705 $33,823 $48,417 $1,996,774 Jul-17 Au -17 Se -17 Totals $713,367 $9 501 $722 868 $612,515 $49,411 $744 $27,049 $30,794 $719,025 $3,843 COMPARISON Et HISTORICAL Monthly Service Charges Et Key Fiscal Points Population Growth in Euless Employees Per Capita Expenditures Per Capita, General Fund Expenditures Per Capita, All Funds Net Bonded Debt, General Obligation Tax Rate Et Exemptions Comparisons Tax Rate Impact Sales Tax Per Capita, General Fund Sales Tax Per Capita, All Funds Sales Tax Rates Sanitation and Recycling Comparison of Service Rates Drainage Utility Charge, Residential Comparison Comparative Rates, Water £t Wastewater -Other Cities Impact of Water Et Wastewater Rate Increase Utility Bill Comparison '4 Residential Monthly Service Charges Water FYI $11.75 Base Prop Tiered Rates/tgals 0-2 tgals - $3.58 3-8 tgals - $4.51 9-15 tgals - $5.08 16-35 tgals - $5.61 Over 35 tgals - $6.21 FYI $10.75 Base Tiered Rates/tgals 0-2 tgals - $3.44 3-8 tgals - $4.37 9-15 tgals - $4.94 16-35 tgals - $5.47 Over 35 tgals - $6.07 FY16 $9.75 Base Tiered Rates/tgals 0-2 tgals - $3.24 3-8 tgals - $4.17 9-15 tgals - $4.74 16-35 tgals - $5.27 Over 35 tgals - $5.87 Wastewater Trash Drainage Recycling $10.50+90% of metered **$1.30 per home water usage @ $3.98 per $9.26** $2.75 $2.76 per home -cart tgals. $1.01 per apt. unit $.65 for Seniors $2.11 for Seniors home -cart $9.50+90% of metered water $1.30 per home usage @ $3.72 per tgals. $9.26 $2.50 $2.76 per home -cart $1.01 per apt. unit $.65 for Seniors $2.11 for Seniors home -cart $8.50+90% of metered water $1.26 per home usage @ $3.59 per tgals. $8.99 $2.50 $2.68 per home -cart $1.00 per apt. unit $.63 for Seniors $2.05 for Seniors home -cart "Current contract expires February 2018. New rates not yet available. General Fund Key Fiscal Points Proposed % Budget % Actual FY18 Change FY17 Change FY16 Operating Expenses $41,217,125 Capital Expenses $ 2,750,528 Tax Rate .462500 per $100 Debt = .101444 M&O = .361056 Taxable Valuation* $4,001,295,340 Debt Rating Moody's G.O. = Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al 3.7% $39,752,761 11.5% $35,987,296 31 % $ 2,099,305 19.5% $ 1,430,199 0% .462500 per $100 (1.07%) .467500 per $100 Debt = .099447 Debt = .100929 M&O = .363053 M&O = .366571 12.6% $3,553,921,930 12.7% $3,153,297,953 G.O. = Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al G.O. = Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al S&P G.O. = AA G.O. = AA G.O. = AA W&S=AA+ W&S=AA+ W&S=AA+ Drainage = AA+ Drainage = AA+ Drainage = AA+ *Includes minimum taxable value of properties under proypt and estimate of incomplete properties. < < C 55,000 54,000 54 53,000 91, N 52,000 51,000 { � L a T Q ;I ij 51,277 51,340 �'��� 50,000 .}__- _._.. --- --_- _, - ---, --- ----f----- - ---- ---- --z- ------ -- _ -- -- __. __. T---------- �U titi ��d r4a �O `t4 �O *tla ti4 A �© *2010 and 2015 Population Estimates based on census data. Population for non -census years calculated by North Central Texas Council of Governments. 1' EMPLOYEES PER CAPITA CITY POPULATION AS OF 9/30116 FULL-TIME EMPLOYEES EMPLOYEES PER CAPITA BEDFORD 49,151 390 1 to 126 citizens HURST 38,380 430 1 to 89 citizens N.R. HILLS 66,530 693 1 to 96 citizens GRAPEVINE 50,000 685 1 to 73 citizens COLLEYVILLE 24,230 206 1 to 118 citizens AVERAGE 45,658 481 9 to 95 citizens EULESS 54,250 380 1 to 143 citizens *Data from FY16 Comprehensive Annual Financial Reports. 6 EXPENDITURES PER CAPITA GENERAL FUND CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $30,512,482 $621 H U RST $27,133,124 $707 N.R. HILLS $41,394,897 $622 GRAPEVINE $49,962,873 $999 COLLEYVILLE $19,482,190 $804 AVERAGE $33, 697,113 $738 EULESS $36,491,213 $673 *Data from FY16 Comprehensive Annual Financial Reports. s-4 EXPENDITURES PER CAPITA ALL FUNDS CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $57,930,541 $1,179 HURST $65,503,569 $1,707 N.R. HILLS $109,186,927 $1,641 GRAPEVINE $157,968,618 $3,159 COLLEYVILLE $38,609,103 $1,593 AVERAGE $85,839,752 $1,880 EULESS $88,599,308 $1,633 *Data from FY16 Comprehensive Annual Financial Reports. 8-5 1P m NET BONDED DEBT GENERAL OBLIGATION CITY * AMOUNT RATIO OF DEBT TO TAXABLE ASSESSED VALUE DEBT PER CAPITA BEDFORD $71,541,183 2.32% $1,456 HURST $61,052,824 2.59% $1,591 N.R. HILLS $142,386,000 3.43% $2,140 GRAPEVINE $109,787,000 1.60% $2,196 COLLEYVILLE $7,857,907 0.19% $324 AVERAGE $78,524,983 1.91 % $1,720 EULESS $51,358,972 1.49% $947 *Data from the FY16 Comprehensive Annual Financial Reports. TAX RATE& EXEMPTIONS ■■ 7jWjFAF�AFI�VnW COMPARISONS RATESTAX CITY CURRENT TAX RATE HOMESTEAD EXEMPTION SENIOR CITIZEN EXEMPTION TAX WITH HOMESTEAD EXEMPTION ON $204,326 (Aj TAX WITH SEN. CITIZEN EXEMPTION ON $189,627 (B) AVERAGE HOME VALUE 9/9/2016 TAXES ON AVERAGE HOME VALUE TAXES ON AVERAGE HOME VALUE SEN. CITIZENS BEDFORD (c) 0.4765 0% $50,000 $974 $665 $195,715 $933 $694 HURST 0.5879 20% $35,000 $961 $686 $171,191 $805 $599 N.R. HILLS 0.6100 15% $36,000 $1,059 $763 $199,573 $1,035 $815 GRAPEVINE 0.2893 20% $60,000 $473 $265 $302,373 $700 $526 COLLEYVILLE'c) 0.3391 0% $65,000 $693 $422 $520,331 $1,765 $1,544 AVERAGE 0.4606 11% $49,200 $832 $560 $277,837 $1,139 $912 EULESS 0.4625 20% $35,000 $756 $539 $185,021 $685 $523 NOTES: (A) Euless' average home value as of July 2017. (B) Average home value of senior citizen property in the City of Euless as of July 2017. (C) Bedford & Colleyville have no homestead exemption. SOURCE: Tarrant Appraisal District Website TAX RATE IMPACT FY16-17 FY17-18 Budgeted Proposed Tax Rate @ 46.2500 @ 46.2500 Based on $100,000 Taxable Value $100,000 $100,000 Less: Homestead Exemption, 20% $20,000 $20,000 Adjusted Value $80,000 $80,000 Annual Tax Burden: (at above tax rates) $370.00 $370.00 or monthly $30.83 $30.83 Over 65 - Based on $100,000 Taxable Value $100,000 $100,000 Less: Homestead Exemption, 20% $20,000 $20,000 Adjusted Value $80,000 $80,000 Less: Over 65 Exemption $35, 000 $35, 000 Net Value $45,000 $45,000 Annual Tax Burden: (at above tax rates) $208.13 $208.13 or monthly $17.34 $17.34 Average Home Value $1,84,915 $204.,326 Annual Tax $684.19 $756.01 Over 65 Average Home Value* $170,840 $189,527 Annual Tax 1$470.23 $539.37 * Euless has adopted the senior tax freeze. Seniors citizens pay no more than they paid @ age 65 regardless of home value excluding improvements. Note: Home Values are based on average home values provided by Tarrant Appraisal District as of July each year. s-a SALES TAX PER CAPITA GENERALFUND CITY TOTAL SALES TAX SALES TAX PER CAPITA 1¢ ONLY BEDFORD (1.5¢) $7,736,700 $157 $105 HURST (1¢) $10,780,175 $281 N.R. HILLS (1¢) $9,675,943 $145 GRAPEVINE (1¢) $28,314,649 $566 COLLEYVILLE (1¢) $3,727,508 $154 AVERAGE $12,046,995 $264 EULESS 1.250 $12,596,445 $232 $186 *Data from FYI Comprehensive Annual Financial Reports. s-9 M SALES TAX PER CAPITA ALL FUNDS CITY TOTAL SALES TAX SALES TAX PER CAPITA BEDFORD (20) $10,787,539 $219 HURST (2¢) $20,546,676 $535 N.R. HILLS (20) $19,324,022 $290 GRAPEVINE (20) $55,883,649 $1,118 COLLEYVILLE (20) $7,252,963 $299 AVERAGE $22,758,970 $498 EULESS (20) $20,364,878 $375 *Data from FYI Comprehensive Annual Financial Reports. 8-10 I• Sales Tax Rates July 1, 2017 CITY RATE INCLUDES Bedford 8.25% 1/2 property tax relief 1/2 streets Colleyville 8.25% 1/2 economic development 1/2 crime prevention Euless 8.25% 1/2 economic development 1/4 crime prevention 1/4 property tax relief Grapevine 8.25% 1/2 economic development/transit 1/2 crime prevention Haltom City 8.25% 1/4 street maintenance 1/4 crime prevention 1/4 economic development 1/4 parks and recreation Hurst 8.25% 1/2 economic development 1/2 crime prevention N. Richland Hills 8.25% 1/2 parks and recreation 1/2 crime prevention Southlake 8.25% 1/2 parks development 1/2 crime prevention 8-11 90 N SANITATION AND RECYCLING COMPARISON OF SERVICE AND RATES CITY SINGLE FAMILY CUSTOMERS COST OF SANITATION* BAGS OR CANS BULK PICKUP COST OF RECYCLING* BEDFORD 13,270 $7.98 Bags Only 2 days/wk $3.78 COLLEYVILLE 8,819 $9.77 Either 4 days/yr. $3.22 GRAPEVINE 12,152 $13.37 Either Weekly Included HALTOM CITY 10,492 $11.33 Either Weekly Included HURST 10,938 $7.80 Either 2 days/wk $3.85 N . R. HILLS 19,671 $13.59 Either 2 days/wk Included RICHLAND HILLS 2,652 $11.09 Either 4 days/yr. Included SOUTHLAKE 9,236 $13.44 Either On -call basis Included AVERAGE 10,904 $11.05 $3.62 EULESS 12,029 $9.26 Either 2 da s/wk $1.30 * Rates as of June 2017 U DRAINAGE UTILITY CHARGE RESIDENTIAL COMPARISON - Colleyville $7.00 Bedford $4.50 Hurst $4.00 Grapevine $4.00 North Richland Hills $3.42 c Arlington $5.75 Grand Prairie $4.79 c Euless (proposed) $2.75 Rates as of June 2017 maximum) maximum) * North Richland Hills and Grand Prairie base charge on lot size and square footage respectively. 8-13 COMPARATIVE RATES WATER CITY MINIMUM BILL WATER RATE 3,000 GALLONS 8,000 GALLONS 12,000 GALLONS 15,000 GALLONS 20,000 GALLONS BEDFORD - NON -SENIOR $19.30 3.74/ tgals $30.52 $49.22 $64.18 $75.40 $94.10 SENIOR $17.54 3.74/ tgals $28.76 $47.46 $62.42 $73.64 $92.34 GRAPEVINE' $13.27 3.72/>2 tgals $16.99 $35.59 $50.47 $61.63 $80.23 N. R. HILLSZ $10.00 4.14 tgal/ from 2-22.44 tgals $20.48 $51.73 $76.73 $95.48 $126.73 4.22 tgal > 22.44 tgals plus 2.11/tgal pass thru rate COLLEYVILLE $14.01 4.17/tgals $26.52 $47.37 $64.05 $76.56 $97.41 HURST* $16.84 6.77/>2 tgals $23.61 $57.46 $84.54 $104.85 $138.70 AVERAGE $14.68 4.931tgals $23.62 $48.27 $67.99 $82.78 $107.43 EULESS (proposed) $11.75 3.58 / 0-2 tgals $23.42 $45.97 $66.29 $81.53 $109.58 4.51 / 3-8 tgals 5.08 / 9-15 tgals 5.61 / 16-35 tgals 6.21/ > 35 tgals 'Minimum bill includes first 2,000 gallons of usage. MMnnimum bill includes first 1,998 gallons of usage. Rates as of February 2017 M WASTEWATER MINIMUM WASTEWATER WATER CONSUMPTION 3,000 8,000 12,000 15,000 20,000 CITY BILL RATE GALLONS GALLONS GALLONS GALLONS GALLONS BEDFORD - NON -SENIOR $11.77 2.68/tgals $19.81 $33.21 $43.93 $51.97 $65.37 SENIOR $10.69 2.68/tgals $18.73 $32.13 $42.85 $50.89 $64.29 GRAPEVINE $9.96 4.16/tgals $22.44 $43.24 $59.88 $72.36 $72.36 N. R. HILLS' $8.39 3.72/tgals $19.55 $38.15 $53.03 $64.19 $77.95 COLLEYVILLE $12.54 2.31/tgals $19.47 $31.02 $40.26 $47.19 $58.74 HURST $12.19 3.91/tgals $23.92 $43.47 $59.11 $70.84 $90.39 AVERAGE $10.97 3.36(tga/s $21.04 $37.82 $51.24 $61.31 $72.96 EULESS' (proposed) 1 $10.50 1 3.98/tgals $21.25 1 $39.16 1 $53.48 1 $58.26 1 $58.26 'Billed for 90% of water consumption up to 12,000 gallons. CCapped at 15,000 gallons 'Capped at 2,500 cf or 18,700 gallons. Rates as of February 2017 OWN 8-14 L.. Impact of Water Rate Increase Impact of 5¢ increase on all tiers: Impact of 100 increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 050 2,038,293 $ 101,915 100 2,038,293 $ 203,829 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.33 Monthly $ 0.66 Annually $ 3.97 Annually $ 7.94 Impact of 150 increase on all tiers: Impact of 200 increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 150 2,038,293 $ 305,744 200 2,038,293 $ 407,659 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.99 Monthly $ 1.32 Annually $ 11.91 Annually $ 15.88 * amounts shown in thousands of gallons Calculations based on 25,664 water customers Impact of Wastewater Rate Increase Impact of 5¢ increase on rate: Impact of 100 increase on rate: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 050 1,482,141 $ 74,107 100 1,482,141 $ 148,214 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.24 Monthly $ 0.49 Annually $ 2.93 Annually $ 5.86 Impact of 150 increase on rate: Impact of 200 increase on rate: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 150 1,482,141 $ 222,321 200 1,482,141 $ 296,428 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.73 Monthly $ 0.98 Annually $ 8.79 Annually $ 11.72 * amounts shown in thousands of gallons Calculations based on 25,292 wastewater customers 8-15 CITY iBEDFORD I GRAPEVINE N . R. HILLS COLLEYVILLE AVERAGE EULESS (proposed) WATER (8 tgals� $49.22 $35.59 $51.73 $47.37 $57.46 $48.27 $45.97 Utility Bill Comparison WASTEWATER DRAINAGE (8 tgals) $33.21 $4.50 $43.24 $4.00 $38.15 $3.42 $31.02 $7,00 $43.47 $4.00 $37.82 $4.58 $39.16 $2,75 SANITATION RECYCLING $7.98 $3.78 $13.37 INCLUDED $13.59 INCLUDED $9.77 $3,22 $7.80 $3.85 $10.50 $3.62 $9.26 $1.30 All comparison cities are based on current year rates. Euless is based on the proposed rates and sanitation and recycling rates through February 2018. TOTAL BILL $98.69 $96.20 $106,89 $98.38 $116.58 $104.78 $98.44 WATER UTILITY STATUS a ANALYSIS Memo, Water Et Wastewater Statistical Analysis Monthly Rainfall Total, Report Et Comparison Graph Average High Temperatures by Month Comparison of Rainfall to Water Sales Table Et Graph Water Production Table Et Graph Water Purchases Table Et Graph Water Supply Table Et Graph Water Billing Table Et Graph FY Water Efficiency Rating Table Et Graph Reclaimed Water Supply Table Et Graph Wastewater Flow Table Et Graph M CITY OF EULESS MEMO TO: MAYOR AND CITY COUNCIL FROM: JACKIE THERIOT ASSISTANT DIRECTOR OF FINANCE SUBJECT: WATER AND WASTEWATER STATISTICAL ANALYSIS DATE: JULY 26, 2017 Water production for most of FY2017 is below the five-year average as well as prior year production. Water billing for FY2017 is currently tracking under the five year averages. Historically, the last quarter of the fiscal year receives the least amount of rainfall and realizes the greatest demand for water. On average, the last quarter of the fiscal year typically accounts for about 32% of annual water sales volume and revenue. FY2017 data is shown through June 2016 when available. The data presented in this report is as follows: HISTORICAL RAINFALL DATA AND GRAPH The rainfall information shown is obtained from the National Weather Service station located at DFW Airport. Actual rainfall experienced throughout the City of Euless may vary slightly from the reported data. A graphical representation of the prior fiscal year, current fiscal year, and an average or "normal" year is also presented. Rainfall for FY2017 through June is well under the five-year average and three of the last five fiscal years calculated through June. HISTORICAL AVERAGE HIGH TEMPERATURE DATA AND GRAPH The temperature information shown is also obtained from the National Weather Service station located at DFW Airport. Actual temperatures throughout the City of Euless may vary slightly from the reported data. A graphical representation of the prior fiscal year, current fiscal year, and an average or "normal" year is also presented. COMPARISON OF RAINFALL TO WATER SALES A graphical representation of the normally inverse relationship between rainfall and water sales for a five year period is presented. FY2015 and FY2016 realized rainfall far in excess of regional norms. However, due to growth in the customer base, the excessive rainfall did not have a large impact on volume consumption. HISTORICAL WATER PRODUCTION DATA AND GRAPH A table detailing water production of Euless' three wells for five fiscal years along with the five year average is presented. Additionally, a graphical representation of the five year average, the current year, and the prior fiscal year is shown by month. For much of FY2017, only one or two 9-1 wells are in production for any given month. Current year production is down 27% from the prior year and under the five-year average by 23%. HISTORICAL WATER PURCHASES DATA AND GRAPH A table detailing water purchases from Trinity River Authority for five fiscal years including a five year average is presented. A graphical representation of the five year average, the current year, and the previous fiscal year is shown by month on the page following the table. HISTORICAL WATER SUPPLY DATA AND GRAPH The available water supply, which is the sum of production and purchases, is reflected for five fiscal years. A column representing the five year average by month is also shown on the report. The graph shows supply for the five year average, the current year, and last fiscal year. HISTORICAL WATER BILLING DATA AND GRAPH Water billing statistics are presented for five fiscal years along with the five year average billings. This data is also presented graphically on the page following the table. The graph includes the five year average, the current fiscal year, and the previous fiscal year. HISTORICAL WATER EFFICIENCY RATING DATA AND GRAPH The water efficiency rating, which is calculated by dividing billed consumption by supply, is shown on the next table. The graph immediately following the table shows the efficiency ratings for five fiscal years on the bar graph. The line graphs indicate billing and supply for five years in millions of gallons. HISTORICAL RECLAIMED WATER SUPPLY DATA AND GRAPH The reclaimed water supply, which is the volume purchased from the City of Fort Worth, is reflected for the four previous and current fiscal years. It is important to note that during FY2013, the reclaimed water line was out of service for several months. For these months, the governmental consumption of potable water has been reflected in the table. The graph immediately following reflects the prior year and the current year reclaimed water consumption. HISTORICAL WASTEWATER FLOW DATA AND GRAPH A table detailing wastewater treatment flows to Trinity River Authority for five fiscal years including a five year average is presented. A graphical representation of the five year average, the current fiscal year, and the prior fiscal year is shown by month on the page immediately following the table. Revised figures for FY2015 and FY2016 were received from TRA and have been updated accordingly. 9-2 1P w Monthly Rainfall Totals in Inches By Fiscal Year Fiscal Year Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Total FY2012 3.12 0.86 4.35 6.18 1.88 S.74 4.24 1.66 2.82 0.78 3.19 1.75 36.57 FY2013 1.02 0.05 1.95 4.06 1.68 2.27 1.98 3.17 2.14 2.05 1.32 2.72 24.41 FY2014 3.13 2.12 2.76 0.33 0.41 1.45 1.74 3.40 3.26 0.98 4.34 0.06 23.98 FY2015 2.09 2.13 1.13 3.62 2.96 2.53 5.S6 16.96 3.95 0.92 0.46 2.14 44.45 FY2016 9.82 9.86 3.83 1.04 2.20 2.67 4.60 6.25 3.60 3.89 4.42 0.98 S3.16 FY2017 2.01 3.22 0.60 4.39 2.33 1.06 3.38 0.70 3.95 - - - 21.64 Inc/(Dec)from PY (7.81) (6.64) (3.23) 3.35 0.13 (1.61) (1.22) (5.55) 0.35 - - - (22.23) 5-Year Average 2.10 1.33 2.45 3.16 1.S7 2.41 3.20 6.63 3.00 0.96 2.05 1.47 30.33 "Normal" 4.22 2.71 2.55 2.13 2.66 3.49 3.07 4.90 3.79 2.16 1.91 2.55 36.14 Inc/(Dec)from Normal (2.21) 0.51 (1.95) 2.26 (0.33) (2.43) 0.31 (4.20) 0.16 - - - (7.88) CITY OF EULESS MONTHLY RAINFALL IN INCHES 10.0 7.s w c 09 C,., __ __ _.. _.,._.. _ ,___._._. _ _. _ • "Normal" c 5.0 _._ __. __ - _- r FY2016 i FY2017 .c a 2.5 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Source: National Weather Service, DFW Airport Station 1n A Average High Temperatures by Month By Fiscal year Fiscal Year Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Se FY2012 80 68 56 62 62 74 80 88 94 99 98 91 FY2013 78 73 62 59 63 68 74 83 93 95 98 91 FY2014 79 63 54 58 58 68 77 86 91 94 96 90 FY2015 83 62 58 54 56 65 75 79 92 96 98 93 FY2016 82 68 65 58 67 72 78 82 93 97 95 91 FY2017 85 73 59 1 62 1 72 77 80 1 86 91 - - Inc/(Dec)from PY 7 1 (3)1 3 1 9 9 6 3 1 (2) - - "Normal" 79 67 S7 56 60 68 76 83 1 91 1 96 1 96 88 Inc/(Dec) from Normal 6 6 2 6 12 9 4 3 - - 90 80-14 82 i u C r 70 60 nil 40 Oct 68 65 No% Dec Source: National Weather Service, DFW Airport Station Jan CITY OF EULESS AVERAGE MONTHLY HIGH TEMPERATURES �1 72 ,.i 67. i f I i i Feb Mar Nla1 Jun .lul Ang Sep ■ "Normal" u FY2016 to FY2017 Annual Rainfall and Water Consumption FY Rainfall (in inches) Water Consumption (thousand of gallons) Water Consumption (millions of gallons) 2013 24.41 2,238,783 2239 2014 23.98 2,088,131 2088 2015 44.45 2,040,765 2041 2016 53.16 2,051,587 2052 2017" 21.64 1,218, 582 1219 lCOMPARISON OF RAINFALL TO WATER CONSUMPTION 60 55 50 45 40 35 30 25 20 15 *Rainfall 1 Water Production (in thousands of gallons, unless otherwise noted) MONTH FY 2O13 FY 2014 FY 2015 FY 2016 FY 2017 5-Year Mo. Avg. October 66,563 18,741 32,293 53,832 38,482 41,982 November 56,628 37,631 81,847 47,813 22,036 49,191 December 77,698 56,716 81,586 39,890 20,695 55,317 1st Qtr. Total 200,889 113,088 195,726 141,535 81,213 146,490 1stQtr. Monthly Avg. (MGD) 2.18 1.23 2.13 1,54 0.88 1.59 January 62,667 33,706 74,696 60,185 42,119 54,675 February 51,669 15,225 75,721 41,381 34,961 43,791 March 29,603 16,673 56,236 45,099 38,061 37,134 2nd Qtr. Total 143,939 65,604 206,653 1467665 115,141 135,600 2nd Qtr. Monthly Avg. (MGD) 1.56 0.71 2.25 1.59 1.25 1.51 6 Month Total 344 178.692 402,379 '88.200 196,354 7 April 26,138 12,560 68,617 44,561 38,098 37,995 May 3,906 37,760 47,005 41,557 38,683 33,782 June 3,983 52,150 50,931 51,864 39,732 3rd Qtr. Total 34,027 102,470 166,553 137.982 76,781 111,509 3rd Qtr. Monthly Avg. (MGD) 0.37 1.11 1.81 1.50 - 1.23 9 Month Total 378,855 281,162 568,932 426,182 393,600 9 Month Avg. 1 38 3 2.08 1.56 1 A4 July 7,035 50,197 59,648 40,259 - 31,428 August 10,924 25,305 59,163 38,734 - 26,825 September 20,029 24,200 53,512 35,746 - 26,697 4th Qtr. Total 37,988 99,702 172,323 114,739 - 84,950 4th Qtr. Monthly Avg. (MGD) 0.41 1.08 1.87 1.25 - 0.92 Year End Total 416,843 180,864 741,255 540,921 478,550 Annual Monthly Avg. (MGD=` 1.14 1 04 2.03 1.48 1.31 Deviation From Historical Mo. Avg. (MGD) (0.17) (0.27)1 0.71 1 0.17 1From Historical Yearly Avg. (61,707) (97,686)1 262,705 1 62,371 1 M. 1p V WATER PRODUCTION 60,000 50,000 N 0 ca 0 O 40,000 N C 3 30,000 0 L� r 20,000 10,000 0 �o��c ���� ���� Jai `J�� �`�` PQ�\ ��� ,��� ,�\� Jy� 'IQ O° �olp 5� ■ 5-Year Avg. U FY 2016 ■FY 2017 MONTH October November December 1 st Qtr. Total 1 st Qtr. Monthly Avg. (MGD) January February March 2nd Qtr. Monthly Avg. (MGD 6 Month Total April May June 3rd Qtr. Total 3rd Qtr. Monthly Avg. (MGD; 9 Monti Cotai 9 Month, A.va August September 4th Qtr. Total 4th Qtr. Monthly Avg. Year End Total Annual Monthly Avo Water Purchases (in thousands of gallons, unless otherwise noted) FY 2013 FY 2014 FY 2015 168,761 169,520 210,076 158,770 148,173 108,099 121,388 132,605 106,807 448,919 450,298 424,982 4.88 4.89 4.62 84,861 153,379 89,104 84,456 131,899 47,485 152,754 170.305 1 82.525 3.50 4.95 2.38 770,990 905,881 644,09L 424 498 1 35 FY FY 5-Year 2016 2017 Mo. Avg. 192,669 172,432 182,692 108,142 153,156 135,268 107,931 121,538 118,054 4.44 4.86 4.74 94,319 103,584 105,049 107,408 96,654 93,580 115,993 129,445 130,204 317,720 329,683 328,834 3.45 3.58 3.65 726,462 �76,809 764,848 399 427 420 155,938 187,775 71,279 123,764 129,090 133,569 210,677 190,549 84,082 126,176 175,926 157,482 227,264 174,571 114,470 156,892 168,299 593,879 552,895 269,831 406,832 305,016 459,350 6.46 6.01 2.93 4.42 - 5.05 1,364,869 1,458,776 913,927 1,133,294 - 1,224,198 500 5 3z- 3 35 4 1 r - 448 243,473 216,518 166,299 1 243,120 1 217,353 312,136 240,363 311,883 216,668 270,263 212,733 238,812 236,542 194,465 220,638 768,342 695,693 714,724 654,253 - 708,253 8.35 7.56 7.77 7.11 - 7.70 2,133,21' 2154,462 1,628,651 1,787,547 1,932,451 5.84 5 9C 4 46 4.9C 5 2C ueviation From Historical Mo. Avg. (MGD) 0.55 0.61 (0.83) (0.40) - From Historical Yearly Avg. 200,760 1 222,018 1 (303,800) (144,904) - 9-8 6-6 Available Water Supply On thousands of gallons, unless otherwise noted) MONTH FY 2O13 FY 2014 FY 2015 FY 2016 FY 2017 5-Year Mo. Avg. October 235,324 188,261 242,369 246,501 210,914 224,674 November 215,398 185,804 189,946 155,955 175,192 184,459 December 199,086 189,321 188,393 147,821 142,233 173,371 1st Qtr. Total 649,808 563,386 620,708 550,277 528,339 582,504 1st Qtr. Monthly Avg. (MGD) 7.06 6.12 6.75 5.98 5.74 6.33 January 147,528 187,085 163,800 154,504 145,703 159,724 February 136,125 147,124 123,206 148,789 131,615 137,372 March 182,357 186,978 138,761 161,092 167,506 167,339 2nd Qtr. Total 466,010 521,187 425,767 464,385 444,824 464,435 2nd Qtr. Monthly Avg. (MGD) 5.07 5.67 4.63 5.05 4.84 5.16 6 Monin Total 1,115,818 1,084,573 1,046,475 1,014,662 973,163 1,046,938 6 Month Avg 6,13 5.96 5.75 5.58 5.35 575 April 182,076 200,335 139,896 168,325 167,188 171,564 May 214,583 228,309 131,087 167,733 214,609 191,264 June 231,247 226,721 165,401 208,756 166,425 3rd Qtr. Total 627,906 655,365 436,384 544,814 381,797 529,253 3rd Qtr. Monthly Avg. (MGD) 6.83 7.12 4.74 5.92 - 5.82 9 Month Total 1,743,724 ' 739,938 1,482,859 1,559,476 1,576,191 9 Month Avg 6.39 6.37 5.43 5.71 5.77 July 250,508 266,715 225,947 283,379 205,310 August 323,060 265,668 371,046 255,402 243,035 September 232,762 263,012 290,054 230,211 203,208 4th Qtr. Total 806,330 795,395 887,047 768,992 651,553 4th Qtr. Monthly Avg. (MGD) 8.76 8.65 9.64 8.36 7.08 Year End Total 2.550.054 2.535,333 2,369,906 2,328,468 2,227,74," Annr. Avg. (MGD) 6.49 6.38 Deviation From Historical Mo. Avg. (MGD) 0.88 0.84 0.39 0.28 From Historical Yearly Avg. 322,310 307,589 142,162 100,724 - NMI Water Billing (in thousands of gallons, unless otherwise noted) MONTH FY 2O13 FY 2014 FY 2015 FY 2016 FY 2017 5-Year Mo. Avg. October 229,743 211,272 214,758 236,022 196,764 217,712 November 182,301 161,535 189,538 202,787 173,849 182,002 December 181,014 144,094 146,861 134,949 146,537 150,691 1st Qtr. Total 593,058 516,901 551,157 573,758 517,150 550,405 1st Qtr. Monthly Avg. (MGD) 1 6.45 5.62 5.99 6.24 5.62 5.98 January 157,287 131,999 128,391 139,255 130,089 137,404 February 131,818 140,916 128,472 125,175 126,881 130,652 March 139,862 132,563 123,499 132,581 132,625 132,226 2nd Qtr. Total 428,967 405,478 380,362 397,011 389,595 400,283 2nd Qtr. Monthly Avg. (MGD) 4.66 4.41 4.13 4.32 4.23 4.45 6 Month Total 1,022,02E 922,379 931;5' 970,769 906,745 950,68 April 152,377 149,534 129,852 150,076 151,327 146,633 May 166,396 170,979 140,206 141,136 160,510 155,845 June 184,340 191,599 135,443 140,205 162,897 3rd Qtr. Total 503,113 512,112 405,501 431,417 311,837 465,375 3rd Qtr. Monthly Avg. (MGD) 5.47 5.57 4.41 4.69 - 5.11 9 Month Total 138 1,434,491 337,020 1,402,186 416,063 July 216,198 195,661 175,195 188,214 193,817 August 245,177 225,863 255,191 252,664 244,724 September 252,270 232,116 273,359 210,387 242,033 4th Qtr. Total 713,645 653,640 703,745 651,265 - 680,574 4th Qtr. Monthly Avg. (MGD) 7.76 7.10 7.65 7.08 - 7.40 Year End Total 2,238.783 2.088,131 2,040,7f 2,053,45 - 2,096,637 .al Monthly Avg. (MGC 5. Deviation From Historical Mo. Avg. (MGD) 0.39 1 (0.02) (0.15) (0.12)1From Historical Yearly Avg. 142,147 1 (8,506) (55,872) (43,186) - t 1p w WATER BILLING 300,000 250,000 C 200,000 O ca 0 0 150,000 to C 100,000 O t k 50,000 OG Je Gel (� 5-Year Avg. MFY 2016 MFY 2017 Fiscal Year Water Efficiency Rating (in thousands of gallons, unless otherwise noted) Water Supply FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 1" Quarter of FY 649,808 563,386 620,708 550,277 528,339 2nd Quarter of FY 466,010 521,187 425,767 464,385 444,824 P Quarter of FY 627,906 655,365 436,384 544,814 381,797 4`h Quarter of FY 806,330 795,395 887,047 768,992 - Total 2,550,054 2,535,333 2,369,906 2,328,468 1,354,960 Total (MG) 2,550 2,535 2,370 2,328 1,355 Water Billing 2013 2014 2015 2016 2017 1"Quarter of FY 593,058 516,901 551,157 573,758 517,150 2"d Quarter of FY 428,967 405,478 380,362 397,011 389,595 3rd Quarter of FY 503,113 512,112 405,501 431,417 311,837 4" Quarter of FY 713,645 653,640 703,745 651,265 - Total 2,238,783 2,088,131 2,040,765 2,053,451 1,218,582 Total (MG) 2,239 2,088 2,041 2,053 1,219 EFFICIENCY RATING 1 88% 1 82% 86% 1 88% 90% 9-14 1P WATER EFFICIENCY RATING COMPARISON 3,000 92% 90% 90% 88% 2,000 88% 88% o + m 0 86 % 0 86% v 84% W 1,000 82% 82% f r 80% 0 78% 2013 2014 2015 2016 2017 Fiscal Year -- Efficiency % -40-Water Supply Water Billing MONTH Oct Nov Dec 1 st Qtr. Total Monthly Avg. (MGD) Jan Feb Mar 2nd Qtr. Total 2nd Qtr. Monthly Avg. (MGD 6 Month Tota 6 Month Avo Apr May Jun 3rd Qtr. Monthly Avg. (MGD 9 Month Total 9 Month Avg Jul Aug Sept 4th Qtr. Total 4th Qtr. Monthly Avg. (MGD Year End Total Reclaimed Water Supply (in thousands of gallons, unless otherwise noted) FY 2013 FY 2014 5,295 17,300 8,678 6,357 7,456 3,054 21,429 26,711 0.23 0.29 6,469 748 1,083 2,621 1,368 2,150 8,920 5,519 0.10 0.06 30,349 32,230 0.17 0.18 6,173 5,009 6,036 8,533 9,311 13,086 21,520 26,628 0.23 0.29 51,869 58,858 0 19 0.22 13,993 16,319 26,911 25,060 22,288 21,262 63,192 62,641 0.69 0.68 115,061 121,499 FY 2015 FY 2016 8,364 6,723 3,933 17,235 1,668 2,809 13,965 26,767 0.15 0.29 673 1,599 499 2,417 274 3,212 1,446 7,228 0.02 0.08 15,411 33,9 55 0.08 0.19 294 1,809 579 1,864 815 2,076 1,688 5,749 0.02 0.06 17,099 39.74z 0.06 1,754 15,869 4,673 32,770 4,734 23,420 11,161 72,059 0.12 0.78 28,260 111.80? .8 FY 2017 22,317 16,759 7.649 0.51 2,693 2,410 5,134 10,237 0.11 56,962 0.31 9,766 7,661 17,427 5-Year Mo. Avg. 17,608 10,293 4,509 32,409 0.35 2,180 1,734 2,390 6,304 0.07 38,712 021 4,404 5,427 8,452 18,283 0.20 56,995 0.21 12,698 18,837 20,435 51,969 0.56 108.96, FY13: reclaimed water line out of service December 2012 to March 2013. Govt consumption used for reporting purposes. 9-16 1P J RECLAIMED WATER CONSUMPTION 35,000 I 30,000 I I N 25,000 C O ca (� 20,000 O N 15,000 c� N O .0 10,000 F- 5,000 oil - Oct now Nov Illow Dec Jan Feb Mar Apr_____ May Jun Jul Aug Sept 5-Year Mo. Avg. 17,608 10,293 4,509 2,180 1,734 2,390 4,404 5,427 8,452 12,698 18,837 20,435 FY 2016 6,723 17,235 2,809 1,599 2,417 3,212 1,809 1,864 2,076 15,869 32,770 23,420 FY 2017 1 22,317 16,759 7,649 2,693 2,410 5,134 9,766 7,661 5-Year Mo. Avg. .FY 2016 ■FY 2017 Wastewater Flow (in thousands of gallons, unless otherwise noted) MONTH FY 2O13 FY 2014 FY` 2015 FY" 2016 FY 2017 5-Year Mo. Avg. October 96,345 110,816 98,456 117,599 96,912 104,026 November 89,560 105,741 97,778 119,605 92,600 101,057 December 93,356 101,097 102,952 115,835 89,488 100,546 1st Qtr. Total 279,261 317,654 299,186 353,039 279,000 305,628 1 st Qtr, Monthly Avg. (MGD) 3.04 3.45 3.25 3.84 3.03 3.32 January 98,053 109,647 113,175 109,744 103,670 106,858 February 78,685 101,892 98,728 98,991 92,613 94,182 March 93,923 110,768 119,142 115,422 106,542 109,159 2nd Qtr. Total 270,661 322,307 331,045 324,157 302,825 310,199 2nd Qtr. Monthly Avg. (MGD) 2.94 3,50 3.60 3.52 3.29 3.45 6 Month Total 549,922 639,961 630,231 677,196 581,825 6 15, 8 6 Month Avg April 103,423 108,001 109,522 116,103 120,612 111,532 May 113,525 105,958 134,328 119,551 118,341 June 114,040 104,104 118,423 111,716 112,071 3rd Qtr. Total 330,988 318,063 362.273 347,370 120,612 341,943 3rd Qtr. Monthly Avg. (MGD) 3.60 3.46 3.94 3.78 - 3.76 9 Month Total 695,572 751,138 812.460 786,949 957,770 9 Month Avg 2.5� 98 2.8 July 113,019 102,885 120,385 96,737 108,257 August 112,454 105,826 116,464 97,190 107,984 September 107,611 99,726 110,039 93,835 102,803 4th Qtr Total 333,084 308,437 346,888 287,762 - 319,043 4th Qtr. Monthly Avg. (MGD) 3.62 3.35 3.77 3.13 - 3.47 Year End Total 778,112 730,604 827,584 746,848 - 1,276,813 Annual Monthly Avg. (MGD) 2.13 2.00 2.27 2.05 - 3.50 Deviation From Historical Mo. Avg. (MGD) (1.37) (1.50) (1.23) (1.45) - From Historical Yearly Avg. (498,701) (546,209) (449,229) (529,965) - " Revised figures from TRA 9-18 1p 8 135,000 125,000 115,000 0 105,000 95,000 O 85,000 N O F- H 75,000 65,000 55,000 45,000 WASTEWATER FLOWS 5-Year Avg. ®FY* 2016 wFY2017 * Revised figures from TRA MULTI -YEAR FINANCIAL PLAN Letter General Fund, Executive Summary General Fund General Fund, Revenue Assumptions G.O. Debt Fund Half Cent Sales Tax Fund Half Cent Sales Tax Debt Et Reserve Fund CCPD Fund Short Term Motor Vehicle Tax Fund Water Et Wastewater Fund, Executive Summary Water Et Wastewater Fund Water Et Wastewater Fund, Revenue Assumptions Water Et Wastewater Debt Et Reserve Fund Drainage Utility Service Center Fund Golf Course Fund Texas Star Sports Complex Equipment Replacement Health Insurance Fund Supplemental Et Capital Requests Fleet Transfers `-� INTRODUCTION The City of Euless Multi -Year Plan is presented for review. Major funds will show the estimated beginning fund balances, estimated revenues and expenses, and ending fund balances. Staffing levels, estimated tax rates, and estimated water and wastewater rates are also presented. This plan includes operations and capital items that are recommended for FY2017-18 and the impact of recommended major capital projects through FY2021-22. Due to the volume of information included in the General Fund and the Water and Wastewater Fund, separate executive summaries have been provided that highlight significant assumptions. Supplemental and capital requests for all major funds were submitted by departmental directors. Only a limited number of requests have been included in the plan as recommended and funded. The remaining items are shown for planning purposes and funding has not yet been identified. Capital items recommended and funded have been included in the Proposed Capital section of each fund's presentation. Recommended reserve levels and designated reserves are reflected as required by the City's fiscal policies. General Fund Revenue increases are projected at conservative growth levels. Most revenue items are projected at 2% to 3% growth factors. Sales tax is also projected to grow approximately 2% annually based on new retail development. Departmental expenditures include an increase of less than 1 % with annual increases for salary plan adjustments, health insurance increases, and changes in depreciation. Funding has also been included in future years for needed staffing including a code enforcement officer and three fire fighters. Additional funding for hardware and software replacements is also being included for the general fund. Recommended capital programs include funding for the City's court computer hardware/software and public safety equipment. 10-1 General Obligation Debt Service The debt component of the tax rate includes debt service requirements for all general debt currently outstanding and projected in the next five years. Under the multi -year capital plan, debt issuance is proposed for an equipment replacement package, the completion of the infrastructure improvements at Glade Parks, and street reconstructions. The principal and interest requirements associated with the proposed bonds have been included in the multi -year plan. Debt service has also been included for the FY2019 and FY2020 street reconstruction bond sales. Infrastructure and street projects are detailed in the Capital Improvement Project (CIP) book. Half Cent Sales Tax Fund The Half Cent Sales Tax operating budget includes salary plan adjustments, health insurance increases, and transfers to CIP for proposed capital which is detailed in the CIP book. This includes the library remodel project, J.A. Carr Park, Kiddie Carr Park, Wilshire Park, and Blessing Branch Park improvements. Proposed capital includes miscellaneous park improvements and computer hardware/software replacements. As noted earlier in this document, the FY2017-18 proposes an adjustment from $500,000 in operating fund balance reserves to 60 days of working capital consistent with other governmental funds. This multi -year financial plan incorporates this change in the projections. Half Cent Sales Tax Debt Fund The Half Cent Sales Tax Debt Fund includes debt service requirements for all sales tax revenue debt currently outstanding. Current debt obligations will be retired in FY2018-19 and a proposed issuance of $4.5 million is included to fund the library remodel. Crime Control and Prevention District The Crime Control and Prevention District fund includes salary plan adjustments, health insurance increases, and continuation of existing programs. Car Rental Tax Fund Car Rental Tax revenue includes a slight decrease for FY2018-19 due to ride sharing companies which have impacted the number of car rentals at DFW Airport. Projected increases for future years are attributed to inflationary 10-2 "�-- increases on the rates charged by car rental companies. Two-thirds of the total revenue is shared with Dallas and Fort Worth. r..r Expenditures for this fund include transfers to support General Fund operations which are budgeted at 1/3 of Euless' portion of the revenue. Transfers to the Equipment Replacement Fund have been included to offset a portion of the replacement cost of large equipment purchases. In addition, funds will be used to cash flow several capital requests including street maintenance, traffic signals, and computer hardware and software replacements as well as improvements to J.A. Carr Park, Kiddie Carr Park, Wilshire Park and Phase VII of the Parks at Texas Star. Funding also included for the reconstruction of Vine Street and a traffic signal. This proposed plan maintains the recommended minimum reserve in the short- term motor vehicle fund of $2,000,000. Water and Wastewater Fund Revenues in this enterprise operation are based on projected rates sufficient to cover operations in each of the future years. Rates are based on projected cost increases from Trinity River Authority, as well as increases for the City's operations, including salary plan adjustments, health insurance increases, and changes in depreciation expense. Future projected rate increases for both water and wastewater are shown. Water rate increases have been spread equally across each tier. Reclaimed water rates are based on expected increases in raw water costs and increased operating costs. The operating budget includes funding for current and proposed water and wastewater revenue bonds and funding to continue the annual water and wastewater infrastructure improvements. The water and wastewater capital improvements plan includes the FY2018 recommended capital projects as well as the replacement of two city water wells and other water and wastewater line replacements as detailed in the CIP plan. Water and Wastewater Debt Service Fund Debt service transfers are based on current debt outstanding and proposed debt for the extension of the reclaimed water system and the replacement of the water wells. Debt service payments for the existing water tank debt and Phase I of the reclaimed water system expansion are paid from impact fees as identified in the 10-3 �- Impact Fee CIP plan. All other water and wastewater debt is paid from system revenues. Drainage Fund The Drainage Utility Fund provides for salary plan adjustments, health insurance increases, and changes in depreciation charges. As noted earlier in this document, a proposed rate increase is included to fund an additional field technician for FY2017-18. No other increases are expected at this time. Service Center Fund The Service Center Fund provides for salary plan adjustments, health insurance increases, and changes in depreciation charges. Transfers from the Water and Wastewater Fund have increased accordingly. Texas Star Golf Course Fund The Golf Course Fund includes modest increases in revenues that are directly attributable to the number of rounds projected such as increases in green fees, food and beverage sales, and conference centre bookings. Expenses are projected to increase in all divisions as a result of increased rounds, salary plan adjustments, health insurance increases, and depreciation charges. An increase in cost of goods is anticipated as a result of the estimated additional sales volume. Debt service payments are based on repayment schedules and include annual transfers from the Golf Course Reserve Fund. Texas Star Sports Complex Fund Revenues are projected to remain flat and are centered primarily on maintaining current levels of league participation and tournament play. Expenses are projected to increase as a result of pay plan adjustments, health insurance costs, and increased operating costs. Debt service has recently been retired and no new debt issuances are planned at this time. The five year plan continues to show this fund to be self-supporting, with a modest net income each year. Equipment Replacement Fund The Equipment Replacement Fund includes equipment purchases based on the projected replacement schedule, which is re-evaluated each year. Following the 10-4 `�- year of purchase, equipment and vehicle purchases are added to the depreciation charge in order to ensure that proper funds will be available for the next scheduled replacement. The FY2017-18 budget includes an equipment package for traffic signals and fire department equipment that has not been previously depreciated. In future years as essential equipment is replaced it will be added to this fund and depreciated. L..1 CLOSING COMMENTS This document is a plan for the future. Many things will certainly change and this document will need to be adjusted accordingly. Future capital projects and the timing of debt issuance can significantly impact the interest and sinking portion of the tax rate. The recommended Multi -Year Plan strives for a level tax rate and continues existing service levels. The Water and Wastewater plan indicates that the City will be facing significant challenges from increased water and wastewater costs which will likely have a significant impact on future rates. While it is understood that this plan is certain to change, it is intended to help guide future decisions. 10-5 General Fund Executive Summary Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2017-18 2018-19 2019-20 2020-21 2021-22 TAX RATE VARIABLE Tax Rate $0.4625 $0.4625 $0.4625 $0.4625 $0.4625 Tax Rate Change $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 Assessed Value/$100 $ 36,293,652 $37,926,867 $38,799,185 $39,381,172 $39,381,172 Amount generated by 1¢ $ 357,492 $ 373,580 $ 382,172 $ 387,905 $ 387,905 Transfer from Car Rental $ 1,510,039 $ 1,551,565 $ 1,594,233 $ 1,638,075 $ 1,683,122 Tax Rate Equivalent - Car Rental Transfer 0.042240 0.041532 0.041715 0.042229 0.043390 EXPENDITURES Departmental Expenditures $ 41,217,125 $41,461,902 $42,417,486 $43,542,794 $44,895,886 Insurance Increase $ - $ 138,222 $ 244,422 $ 237,069 $ 327,222 Salary Package $ - $ 589,377 $ 601,165 $ 613,188 $ 625,452 Capital Expenses $ 2,750,528 $ - $ - $ - $ - Total Expenditures $ 43,967,653 $ 42,189,501 $ 43,263,073 $ 44,393,051 $ 45,848,560 Proposed Supplemental $ - $ (30,000) $ (82,434) $ (302,976) $ - Proposed Capital $ - $ (141,304) $ (220,814) $ (127,814) $ (398,814) STAFFING VARIABLE Full-time Positions 274.25 274.25 275.25 278.25 278.25 Part-time Positions 49.00 49.00 49.00 49.00 49.00 M General Fund Multi -Year Financial Plan Base Year Year Year Year Year Budget Projected Projected Projected Projected 2017-18 2018-19 2019-20 2020-21 2021-22 BEGINNING BALANCE 9,812,604 7,070,669 7,028,458 7,207,638 7,466,860 REVENUES Ad valorem taxes 12,907,480 13,218,662 13,973,027 14,699,803 15,570,053 Ad valorem taxes(l) 731,568 738,884 746,273 753,735 761,273 Delinquent taxes 30,000 30,900 31,827 32,782 33,765 Penalties 65,000 66,950 68,959 71,027 73,158 Sales taxes 13,577,161 13, 848,704 14,125,678 14,408,192 14,696, 356 Mixed Beverage 145,000 149,350 153,831 158,445 163,199 Franchise taxes 4,505,276 4,728,890 4,831,110 4,889,378 4,937,803 Fines and fees 4,435,681 4,568,751 4,705,814 4,846,988 4,992,398 Licenses and permits 870,500 852,910 819,968 801,368 801,368 Interest Income 140,000 141,400 142,814 144,242 145,685 Grants 410,778 418,994 427,373 435,921 444,639 Tower Lease 511,400 526,742 542,544 558,821 575,585 Transfers from Car Rental 1,510,039 1,551,565 1,594,233 1,638,075 1,683,122 General & Administrative Charges 1,261,457 1,347,985 1,450,205 1,508,473 1,556,898 Miscellaneous 124,278 128,006 131,847 135,802 139,876 Total Revenues 41,226,618 42,318,694 43,745,502 45,083,053 46,675,176 EXPENDITURES Administration (3,714,287) (3,732,858) (3,781,523) (3,800,430) (3,819,432) Finance (1,615,163) (1,623,239) (1,631,355) (1,639,512) (1,647,709) Police Protection (14,321,059) (14,392,664) (14,464,628) (14,619,385) (14,692,482) Fire Protection (10,421,962) (10,474,072) (10,526,442) (10,579,074) (10,934,946) Planning & Development (720,499) (724,101) (727,722) (731,361) (735,017) Community Services (2,704,004) (2,717,524) (2,731,112) (2,744,767) (2,758,491) Public Works (2,394,385) (2,406,357) (2,418,389) (2,430,481) (2,442,633) Non -Departmental - Operating (5,325,766) (6,118,685) (6,981,903) (7,848,042) (8,817,850) Operating Expenditures (41,217,125) (42,189,501) (43,263,073) (44,393,051) (46,848,660) Capital Expenses (carryover) 2,750,528 Total Expenditures 43,967,663 42,189,501 43,263,073 44,393,051) 45,848,660 Designated Reserves (97,141) (80,000) (60,000) (40,000) Recommended Reserves per Policy (6,775,418) (6,940,192) (7,125,289) (7,347,292) (7,536,750) Available for Supplemental 8,493 129,193 482,429 690,001 726,616 Proposed Supplemental 30,000 82,434 302,976 Remaining Supplemental 8,493 99,193 399,995 387,025 726,616 Additional Available for Capital 189,517 50,377 (156,831) (179,654) (69,900) Total Available for Capital 198,010 149,570 243,164 207,372 656,716 Proposed Capital(2) 141,304 220,814 127,814 398,814 Remaining Funds Available 198,010 8,266 22,350 79,558 257,902 ENDING FUND BALANCE 7,070,669 7,028,458 7,207,638 7,466,860 7,794,662 Tax Rate Variable Assessed Taxable Value/$100 Amount generated by 10 tax I&S Rate General Fund 36,293,652 357,492 0.101444 0.361056 37,926,867 373,580 0.097257 0.365243 38,799,185 382,172 0.085129 0377371 39,381,172 387,905 0.071554 0.390946 39,381,172 387,905 0.048147 0.414353 Total Tax Rate 0.462500 0.462500 0.462500 0.462500 0.462500 Rollback I&S Rollback M&O 0.101444 0.368801 0.097257 0.377445 0.085129 0.389877 0.071554 0.405842 0.048147 0.426612 Total Rollback Rate 0.470245 0.474702 0.475006 0.477395 0.474759 M&O Rollback Amount Prior to Ceiling and TIF Ad6ustments. 13,184,358 14,100,561 14,900,003 15,742,778 16,548,481 Tax Rate Eouiv - Motor Vehicle Tax 0.042240 0.041532 0.041715 0.042229 0.043390 IStaffing Variable Full-time positions 274.25 274.25 275.25 278.25 278.25 Part-time positions 49.00 49.00 49.00 49.00 49.00 Note: Non -departmental operating includes salary plan, Increase in city's insurance contnbution & increase in equipment depreciation (1) Frozen Property Tax Collections (2) Proposed Capital vxll only be funded if excess reserves are available 10-7 General Fund Five Year Plan Revenue Assumptions Revenue Source Assumptions Property Taxes Projections are based on expected new development in the City with conservative increase in values each year from 2019 to 2021. This is very conservative considering the recent significant increases in values for our area. Prior Year Property Taxes Projected average growth of 3%. Penalties & Interest Projected average growth of 3%. Sales Tax Based on 2% increase with additional revenue for new development. Mixed Beverage Tax Projected average growth of 3% with additional revenue for new development. Franchise Fees Projected average growth of 3%. Fines & Fees Projected average growth of 3%. Licenses & Permits Projected relatively flat with some decline due to projected build out. Interest Income Projected slight increase due to expected rise in interest rates. Grants Projected average growth of 2%. Tower Lease Projected average growth of 3% based on current contracts. Transfers Based on administrative fees from the utility operations and 1/3 of Euless' portion of car rental tax. Miscellaneous Projected average growth of 3%, less rental income. 10-8 General Obligation Debt Service Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2017-18 2018-19 2019-20 2020-21 2021-22 BEGINNING BALANCE 1,197,815 1,456,696 1,535,106 1,613,930 1,693,172 REVENUES Ad valorem taxes 3,887,318 3,653,357 3,229,770 2,741,870 1,844,945 Delinquent taxes 15,000 15,000 15,000 15,000 15,000 Penalties 20,000 22,000 22,000 22,000 22,000 Interest Income 41,000 41,410 41,824 42,242 42,665 Transfer from PID/TIRZ 1,917,638 2,051,026 2,170,421 2,164,247 2,161,922 Transfer from Car Rental CIP - _ - - _ Proceeds from Debt Issue 26,967 - - _ Total Revenues 5,907,923 5,782,793 5,479,015 4,985,360 4,086,532 EXPENDITURES Principal (4,201,697) (4,213,848) (3,860,521) (3,281,370) (2,487,514) Interest (1,415,978) (1,485,535) (1,534,370) (1,619,147) (1,513,753) Bank Charges (4,400) (5,000) (5,300) (5,600) (5,600) Issuance Costs (26,967) Total Expenditures 5,649,042 5,704,383 5,400,191 4,906,117 4,006,867 Recommended Reserves per Policy (470,754) (475,365) (450,016) (408,843) (333,906) ENDING FUND BALANCE 1,456,696 1,535,106 1,613,930 1,693,172 1,772,837 Tax Rate Variable Assessed Taxable Value/$100 36,293,652 37,563,930 37,939,569 38,318,965 38,318,965 Amount generated by 1¢ tax 362,937 375,639 379,396 383,190 383,190 I&S Rate 0.101444 0.097257 0.085129 0.071554 0.048147 General Fund 0.361056 0.365243 0.377371 0.390946 0.414353 Total Tax Rate 0.462500 0.462500 0.462500 0.462500 0.462500 Debt Issuance Variable: Beginning debt outstanding' 38,120,545 43,843,378 43,121,640 44,537,674 41,256,304 Principal Retired (4,201,697) (4,213,848) (3,860,521) (3,281,370) (2,487,514) Principal Issued (Proposed) 9,924,530 3,492,110 5,276,555 - - Ending debt outstanding 43,843,378 43,121,640 44,537,674 41,256,304 38,768,790 Excludes self supporting taxable GO Refunding Bonds (Dallas Stars Center) 10-9 M, EDC Half Cent Sales Tax Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2017-18 2018-19 2019-20 2020-21 2021-22 BEGINNING BALANCE 2,055,852 987,917 1,352,056 1,720,097 2,139,847 REVENUES Sales taxes 5,542,604 5,653,456 5,766,525 5,881,856 5,999,493 Interest Income 3,500 2,500 2,525 2,550 2,576 Transfer from EDC Debt Reserve 50 100 100 101 103 Loan Proceeds - - - - - Total Revenues 5,546,154 5,656,056 5,769,150 5,884,507 6,002,172 EXPENDITURES Parks (2,095,406) (2,137,314) (2,180,060) (2,223,662) (2,268,135) Library (1,210,267) (1,234,472) (1,259,162) (1,284,345) (1,310,032) Economic Development (340,436) (349,462) (358,713) (368,194) (377,910) Transfer to Debt Service - (372,099) (371,024) (369,799) (368,424) Non -Departmental - Operating (600,070) (525,810) (559,390) (595,997) (635,095) Operating Expenditures (4,246,179) (4,619,158) (4,728,349) (4,841,997) (5,328,020) Capital Expenditures 2,367,910 - - - - Total Expenditures 6,614,089 4,619,158 4,728,349 4,841,997 5,328,020 Designated Reserves Recommended Reserves per Policy (698,002) (759,314) (777,263) (795,945) (875,839) Available for Supplemental 1,299,975 1,036,899 1,040,801 1,042,510 674,151 Proposed Supplemental - - - - Remaining Supplemental 1,299,975 1,036,899 1,040,801 1,042,510 674,151 Additional Available for Capital (1,010,060) 228,603 574,793 924,152 1,264,008 Total Available for Capital 289,915 1,265,502 1,615,594 1,966,663 1,938,159 Proposed Capital: Library Remodel & Relocation (550,000) (50,000) - - Misc Park Improvements (75,000) (75,000) (75,000) (75,000) Kiddie Carr Park Improvements - (500,000) - - Wilshire Park Upgrades - (500,000) - Blessing Branch Park Improvements - - - (365,064) Carr Park Trail Connection - - - (241,100) Hardware Software Replacement 47,760 47,760 47,760 47,760 Proposed Capital 672,760 672,760 622,760 728,924 Remaining Funds Available 289,915 592,742 942,834 1,343,903 1,209,235 ENDING FUND BALANCE 987,917 1,352,056 1,720,097 2,139,847 2,085,074 Staffing Variable: Full-time positions 24.25 24.25 24.25 24.25 24.25 Part-time positions 17.00 17.00 17.00 17.00 17.00 10-10 EDC Half Cent Sales Tax Debt Service and Debt Reserve Funds Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2017-18 2018-19 2019-20 2020-21 2021-22 BEGINNING BALANCE 137,174 478,302 437,730 437,730 437,730 REVENUES Transfer from EDC Debt Reserve/ Op. 413,872 412,671 371,024 369,799 368,424 Interest Income 50 100 101 102 103 Total Revenues 413,922 412,771 371,125 369,901 368,527 EXPENSES Principal (35,000) (240,000) (205,000) (210,000) (215,000) Interest (1,072) (172,371) (165,724) (159,499) (153,124) Bank Charges 300 300) 300 300 (300) Total Expenses 36,372 412,671 371,024 369,799 (368,424 Transfer to EDC Operations (50) (100) (101) (102) (103) Transfer to EDC Debt 36,372 40,572 0 0 0 Total Transfers 36,422 40,672 101 102 103 Recommended Reserves per Policy * (413,072) (413,072) (372,500) (372,500) (372,500) ENDING FUND BALANCE 478,302 437,730 437,730 437,730 437,730 Debt Issuance Variable: Beginning debt outstanding 75,000 4,540,000 4,300,000 4,095,000 3,885,000 Principal retired (35,000) (240,000) (205,000) (210,000) (215,000) Principal Issued (proposed) 4,500,000 - - - Ending debt outstanding 4,540,000 4,300,000 4,095,000 3,885,000 3,670,000 *Recommended reserve level equal to the maximum annual debt outstanding 10-11 Crime Control & Prevention District Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2017-18 2018-19 2019-20 2020-21 2021-22 BEGINNING BALANCE 1,145,964 976,827 821,935 866,219 790,885 REVENUES Sales taxes 2,735,459 2,790,168 2,845,972 2,902,891 2,960,949 Interest Income 3,200 3,232 3,264 3,297 3,330 Total Revenues 2,738,659 2,793,400 2,849,236 2,906,188 2,964,279 EXPENDITURES Police Protection (2,719,514) (2,758,293) (2,804,951) (2,851,522) (2,904,856) Capital Expenditures 188,282 Total Expenditures 2,907,796) 2,758,293 2,804,951 2,851,522 2,904,856 Recommended Reserves per Policy (447,043) (453,418) (461,088) (468,743) (477,511) Available for Supplemental 19,145 35,108 44,285 54,666 59,423 Proposed Supplemental - - - - Remaining Supplemental 19,145 35,108 44,285 54,666 59,423 Additional Available for Capital 510,639 523,409 360,847 397,476 313,375 Total Available for Capital 529,784 558,517 405,131 452,142 372,798 Proposed Ca ital(l) - 190,000 - 130,000 Remaining Funds Available 529,784 368,517 405,131 322,142 372,798 ENDING FUND BALANCE 976,827 821,935 866,219 790,885 850,309 Staffing Variable: Full-time positions 19.0 19.0 19.0 19.0 19.0 Part-time positions 0.0 0.0 0.0 0.0 0.0 (1) Proposed Capital will only be funded if excess reserves are available. 10-12 Car Rental Tax Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2017-18 2018-19 2019-20 2020-21 2021-22 BEGINNING BALANCE 2,703,937 3,361,721 4,901,461 3,360,367 3,961,754 REVENUES Motor Vehicle Tax 13,590,352 13,964,087 14,348,099 14,742,672 15,148,095 Interfund Loan Repayment - - - - - Interest Income 35,000 35,350 35,704 36,061 36,421 Total Revenues 13,625,362 13,999,437 14,383,803 14,778,732 15,184,516 EXPENDITURES DFW Rebate (9,060,235) (9,309,391) (9,565,399) (9,828,448) (10,098,730) Transfer to Equipment Replacement (270,855) (776,740) (588,090) (174,993) (333,755) Contingencies (100,000) (100,000) (100,000) (100,000) (100,000) Transfer to General Fund (1,510,039) (1,551,565) (1,594,233) (1,638,075) (1,683,122) Operating Expenditures (10,941,129) (11,737,696) (11,847,723) (11,741,516) (12,215,607) Capital Expenses 2,026,439 - - - - Total Expenditures 12,967,568 11,737,696 11,847,723 11,741,616 12,215,607 Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000) (2,000,000) (2,000,000) Available for Supplemental 2,684,223 2,261,740 2,536,080 3,037,217 2,968,910 Additional Available for Capital (1,322,502) 1,361,721 2,901,461 1,360,357 1,961,754 Total Available for Capital 1,361,721 3,623,461 5,437,541 4,397,574 4,930,664 Proposed Capital: Street Improvements (425,000) (425,000) (425,000) (425,000) Computer Hardware/Software & Equipment (297,000) (267,000) (307,000) (247,000) Kiddie Carr Park Improvements - (393,500) - - Texas Star Sports Complex Phase VII - (2,991,684) - - Wilshire Park Upgrades - - (1,453,820) - Midtown Reserve - - (250,000) - Traffic Signal - Cheek Sparger at Heritage - - - (203,000) Vine Street Reconstruction - - - 600,750 Proposed Capital 722,000) 4,077,184 2,435,820 1,475,750 Remaining Funds Available 1,361,721 2,901,461 1,360,357 1,961,754 3,454,914 ENDING FUND BALANCE 3,361,721 4,901,461 3,360,357 3,961,754 6,454,914 10-13 111N., Water and Wastewater Fund Executive Summary Base Year Budget 2017-18 Year 2 Projected 2018-19 Year 3 Projected 2019-20 Year 4 Projected 2020-21 Year 5 Projected 2021-22 RATES Water Base Rate $11.75 $12.75 $13.60 $13.60 $13.60 Water Consumption Rate ' Tiered Tiered Tiered Tiered Tiered Proposed Water Rate Increase $0.14 $0.24 $0.36 $0.36 $0.28 Wastewater Base Rate $10.50 $11.50 $12.35 $12.35 $12.35 Wastewater Consumption Rate") $3.98 $4.36 $4.65 $4.84 $4.86 Proposed Wastewater Rate Increase $0.26 $0.38 $0.29 $0.19 $0.02 EXPENSES Departmental Expenditures $ (18,236,445) $ (19,014,710) $ (20,448,909) $ (21,578,937) $ (22,483,411) Salary Package $ (174,748) $ (178,243) $ (183,590) $ (189,098) $ (194,771) Transfers $ (1,475,000) $ (1,475,000) $ (1,475,000) $ (1,475,000) $ (1,475,000) G&A/Franchise Fee $ (2,445,688) $ (2,613,276) $ (2,816,063) $ (2,930,914) $ (3,026,043) Service Center $ (1,284,946) $ (1,300,212) $ (1,317,738) $ (1,335,474) $ (1,355,234) Debt Service $ (821,807) $ (1,194,078) $ (1,450,665) $ (1,458,546) $ (1,437,161) Capital $ (521,230) $ - $ - $ $ Total Expenses $ (24,959,864) $ (25,775,520) $ (27,691,964) $ (28,967,969) $ (29,971,620) Proposed Supplemental $ $ - $ - $ - $ Proposed Capital $ $ (78,705) $ (81,067) $ (83,499) $ (86,004) STAFFING VARIABLE Full-time Positions 43.50 43.50 43.50 43.50 43.50 Part-time Positions 2.00 2.00 2.00 2.00 2.00 10-14 M Water and Wastewater Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2017-18 2018-19 2019-20 2020-21 2021-22 BEGINNING BALANCE 5,535,008 5,032,014 5,310,553 6,698,149 5,955,823 REVENUES Water Service 13,532,489 14,410,729 15,591,682 16,302,615 17,048,866 Wastewater Service 9,085,715 9.705,401 10,476,990 10,733,762 10,860,700 Reclaimed Water Service 475,984 613,121 647,388 784,909 818,429 Sanitation Service 218,400 224,952 231,701 238,652 245,811 Sale of New Meter/Reconnect 285,000 293,550 302,357 311,427 320,770 Inspection Fees 150,000 154,500 159,135 163,909 168,826 Penalties 230,000 236,900 244,007 251,327 258,867 Miscellaneous 35,000 35,000 35,000 35,000 35,000 Interest Income 30,000 31,900 32,857 33,843 34,858 Initiation & Transfer Fees 30,000 30,900 31,827 32,782 33,765 !RecyclingFees 384,282 395,810 407,685 420,915 434,543 Total Revenues 24,456,870 26,132,764 28,160,627 29,309,141 30,260,436 Transfer from W/WW Reserve - Total Available 24,456,870 26,132,764 28,160,627 29,309,141 30,260,435 EXPENSES Utility Billing (474,981) (486,856) (499,027) (511,503) (524,290) Recycling (41,300) (42,333) (43,391) (44,476) (45,587) Geographic Information Sys. (632,601) (648,416) (664,626) (681,242) (698,273) City Engineer (364,501) (373,614) (382,954) (392,528) (402,341) Water Production (7,803,337) (7,792,841) (8,487,343) (9,156,924) (9,696,749) Water Distribution (1,089,964) (1,171,849) (1,273,878) (1,347,493) (1,390,891) Wastewater Treatment (4,542,215) (5,106,271) (5,582,607 ) (5, (5, Meter Reading (68,847) (70,568 (74,141) (75,000) (75,994) (75,000) Transfers (1,475,000) (1,475,000) 1,475,000) ( ) (1,475,000) (1,475,000) G&A/Franchise Fee (2,445,688) (2,613,276) (2,816,063) (2,930,914) (3,026,043) Fleet Services (1,284,946) (1,300,212 ) (1,317,738) (1,335,474) (1,355,234) W&WW Debt (821,807) (1,194,078) (1,450,665) (1,458,546) (1,437,161) Non -Departmental - Operating (3,393,447) (3,500,207) (3,626,340) (3,754,061) (3,899,068) Operating Expenses (24,438,634) (25,775,520) (27,691,964 (28,967,969) (29,971,620) Capital Expenses 521,230 Total Expenses 24,959,864 25,775,520 27,691,964) 28,967,969 29,971,820 Recommended Reserves per Policy (5,021,637) (5,296,340) (5,690,130 (5,952,322) (6,158,552) Available for Supplemental 18,236 357,244 468,663 341,172 288,815 Proposed Sup lemental Remaining Supplemental 18,236 357,244 468,663 341,172 288,815 Additional Available for Capital (7,859) (264,326) (379,576) (254,173) (202,730) Total Available for Capital 10,377 92,919 89,087 86,999 86,085 Proposed Capital (' 78,705 (81,067) 83,499) 86,004 Remaining Funds Available 10,377 14,214 8,020 3,500 81 ENDING FUND BALANCE 5,032,014 5,310,553 5,698,149 5,955,823 6,159 633 Rates "I Water Base Rate $11.75 $12 75 $13.60 $13.60 $13.60 Consumption/1,000gallons Tiered Tiered Tiered Tiered Tiered Proposed Water Rate Increases - All Tiers $0.14 $0.24 $0.36 $0.36 $0.28 Wastewater Base Rate $10.50 $11.50 $12.35 $12.35 $12.35 90% of Metered Water Usage/1000 gallons $3.98 $4.36 $4.65 $4.84 $4.86 Proposed Wastewater Rate Increases $0.26 $0.38 $0.29 $0.19 $0.02 IStaffino Variable Full-time Positions 43.50 43.50 43.50 43.50 43.50 Part-time positions 2.00 2.00 2.00 2.00 2.00 (') Proposed Capital will only be funded if excess reserves are available. �21 FY17 Includes Proposed Water & Wastewater Rate Increases 10-15 Water & Wastewater Fund Five Year Plan Revenue Assumptions Revenue Source Assumpdons Interest Income Projected increase based on expected market rates as well as amounts available for investment. Sanitation Services Based on average growth of 3%. Water Service Based on projected rate increases sufficient to cover increased costs and TRA rate increases. Wastewater Service Based on projected rate increases sufficient to cover increased costs and TRA rate increases. Reclaimed Water Service Tiered rate increases based on a percentage of the anticipated tiered rates for sprinkler customers (i.e. 88% for FY2018). The percentage drops 1% annually until the differential reaches 85% of anticipated sprinkler rates. Sale of New Meters Based on average growth of 3%. Reconnect Fees Based on average growth of 3%. Inspection Fees Based on average growth of 3%. Miscellaneous Projected to be flat. Penalties Based on average growth of 3%. Initiation & Transfer Fees Based on average growth of 3%. Recycling Fees Based on average growth of 3%. 10-16 �— Water and Wastewater Debt Service Fund/Debt Reserve Funds Multi -Year Financial Plan OR Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2017-18 2018-19 2019-20 2020-21 2021-22 BEGINNING BALANCE" 733,164 963,164 961,463 959,362 977,261 REVENUES Transfer from W&WW Operations 821,807 1,194,078 1,450,665 1,458,546 1,437,161 Transfer from Rate Stabilization 230,000 0 0 0 0 Transfer from Impact Fees 373,882 375,418 376,024 121,144 118,606 Total Revenues 1,425,689 1,569,496 1,826,689 1,579,690 1,555,767 EXPENSES Principal (925,000) (1,100,000) (1,180,000) (940,000) (960,000) Interest (269,089) (469,197) (646,390) (619,391) (595,468) Bank Charges 11600 2,000 2,400 2,400 2,400 Total Expenses 1,195,689 1,571,197 1,828,790 1,561,791 (1,557,868 Recommended Reserves per Policy * (804,730) (784,237) (761,462) (735,951) (724,127) ENDING FUND BALANCE 963,164 961,463 959,362 977,261 975,160 Debt Issuance Variable: Beginning debt outstanding 9,540,000 11,826,977 17,987,497 16,807,497 15,867,497 Principal retired (925,000) (1,100,000) (1,180,000) (940,000) (960,000) Principal Issued (Proposed) 3,211,977 7,260,520 - - - Anticipated Loan Forgiveness TWDB - - - - Net Principal to be Repaid 3,211, 777 7,260,520 - - - Ending debt outstanding 11,826,977 17,987,497 16,807,497 15,867,497 14,907,497 * Recommended reserve level equal to the average annual W&WW debt outstanding 10-17 OR Drainage Utility Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2017-18 2018-19 2019-20 2020-21 2021-22 BEGINNING BALANCE 297,338 199,933 205,707 211,203 216,882 REVENUES Drainage Fees 801,862 817,899 834,257 850,942 867,961 Penalties 7,500 8,179 8,343 8,509 8,680 Interest Income 850 859 867 876 885 Total Revenues 810,212 826,937 843,467 860,328 877,525 EXPENSES Operating Expenses (807,617) (821,163) (837,971) (854,648) (874,151) Capital Expenses 100,000 - - - _ Total Expenses 907,617 821,163 837,971 854,648 874,151 Recommended Reserves per Policy (165,949) (168,732) (172,186) (175,613) (179,620) Available for Supplemental 2,595 5,774 5,496 5,680 3,374 Proposed Supplemental - - _ _ Remaining Supplemental 2,595 5,774 5,496 5,680 3,374 Additional Available for Capital 31,389 31,201 33,521 35,590 37,262 Total Available for Capital 33,984 36,975 39,017 41,270 40,636 Proposed Capital _ _ _ Remaining Funds Available 33,984 36,975 39,017 41,270 40,636 ENDING FUND BALANCE 199,933 205,707 211,203 216,882 220,267 lDrainage Rate $2.75 $2.75 $2.75 $2.75 $2.75 l Staffing Variable: Full-time positions 8.00 8.00 8.00 8.00 8.00 Part-time positions 0.0 0.0 0.0 0.0 0.0 10-18 Service Center Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2017-18 2018-19 2019-20 2020-21 2021-22 BEGINNING BALANCE 263,509 220,709 220,709 220,709 220,709 REVENUES Transfer from W&WW Fund 1,284,986 1,300,212 1,317,738 1,335,474 1,355,234 Total Revenues 1,284,986 1,300,212 1,317,738 1,336,474 1,365,234 EXPENSES Service Center (1,284,986) (1,300,212) (1,317,738) (1,335,474) (1,355,234) Capital Expenses (42,800) - - - - Total Expenses (1,327,786) 1,300,212) 1,317,738) (1,335,474) (1,365,234 Available for Supplemental - - - - Proposed Supplemental - - - - Remaining Supplemental - - - - - Additional Available for Capital 220,709 220,709 220,709 220,709 220,709 Total Available for Capital 220,709 220,709 220,709 220,709 220,709 Proposed Capital - - - - Remaining Funds Available 220,709 220,709 220,709 220,709 220,709 ENDING FUND BALANCE 220,709 220,709 220,709 220,709 220,709 Staffing Variable: Full-time positions 5.0 5.00 5.00 5.00 5.00 Part-time positions 0.0 0.0 0.0 0.0 0.0 10-19 Texas Star Golf Course Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2017-18 2018-19 2019-20 2020-21 2021-22 BEGINNING BALANCE 217,605 239,526 267,397 273,859 274,739 REVENUES Green Fees 1,389,381 1,417,186 1,452,610 1,488,925 1,533,593 Driving Range Fees 91,913 91,267 93,548 95,887 98,763 Cart Rental Fees 363,140 358,690 367,656 376,847 388,152 Club Rental Fees 26,504 29,102 29,829 30,575 31,492 Merchandise Sales 245,419 261,471 268,007 274,707 282,948 Tobacco 4,318 4,252 4,358 4,467 4,601 Food Sales 1,172,000 1,211,694 1,241,982 1,273,031 1,311,222 Non -Alcoholic Beverage Sales 123,000 141,010 144,535 148,148 152,593 Alcohol Sales 387,000 418,070 428,520 439,233 452,410 Catering Fees 62,000 62,620 63,246 63,879 64,517 Monthly Fees 100,925 104,457 108,113 111,897 115,814 Rental Income 150,000 153,000 156,060 159,181 162,365 Interest Income - - - - - GF Transfer 16,000 15,447 15,833 16,229 16,716 HIM Transfer 355,000 366,000 375,000 385,000 397,000 Advertising Revenue 52,796 52,796 52,796 52,796 52,796 Other 1,500 1,500 1,500 1,500 1,500 Total Revenues 4,540,896 4,688,562 4,803,594 4,922,303 5,066,484 EXPENDITURES Golf Course Maintenance (964,747) (994,654) (1,023,499) (1,053,181) (1,092,148) Golf Course Pro Shop (267,249) (275,533) (283,524) (291,746) (302,541) Golf Course Food & Beverage (840,170) (866,215) (891,336) (917,184) (951,120) Conference Centre (258,014) (266,012) (273,727) (281,665) (292,086) Cart/Driving Range Operations (189,650) (195,529) (201,199) (207,034) (214,695) Non -Departmental - Operating (497,331) (523,109) (559,246) (576,514) (591,537) Debt Service (428,285) (421,853) (422,318) (426,751) (424,224) Equipment Replacement (274,060) (276,657) (280,807) (285,019) (289,294) COGS -Merchandise (171,793) (183,030) (187,605) (192,295) (198,064) COGS -Tobacco (2,159) (2,126) (2,179) (2,234) (2,301) COGS -Food (416,060) (430,151) (440,904) (451,926) (465,484) COGS -Beverage (40,590) (46,533) (47,696) (48,889) (50,356) COGS -Alcohol (124,227) (134,200) (137,555) (140,994) (145,224) COGS -Catering (44,640) (45,086) (45,537) (45,993) (46,453) Total Expenses 4,518,975 4,660,691 4,797,132 4,921,423 5,065,524) Recommended Reserves per Policy* - - - - - Available for Supplemental 21,921 27,871 6,462 880 959 Proposed Supplemental - - - - Remaining Supplemental 21,921 27,871 6,462 880 959 Additional Available for Capital 217,605 239,526 267,397 273,859 274,739 Total Available for Capital 239,526 295,269 280,320 275,619 276,657 Proposed Capital - - - - - Remaining Funds Available 239,526 295,269 280,320 275,619 276,657 ENDING FUND BALANCE 239,526 267,397 273,859 274,739 275,698 Estimated # of Rounds 35,855 36,214 36,576 36,576 36,576 Staffing Variable: Full-time positions 11.75 11.75 11.75 11.75 11.75 Part-time positions (LL Roberts) 57.0 57.0 57.0 57.0 57.0 10-20 09 M Texas Star Sports Complex Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2017-18 2018-19 2019-20 2020-21 2021-22 BEGINNING BALANCE 93,365 109,911 210,764 302,418 391,833 REVENUES Tournament Fees 335,000 335,000 335,000 335,000 335,000 Concessions 210,000 210,000 210,000 210,000 210,000 Alcohol Sales 195,000 195,000 195,000 195,000 195,000 Memberships/Leagues Admissions Advertising/Sponsorships Sales of Goods 410,000 24,000 20,000 75,000 410,000 24,000 20,000 75,000 410,000 24,000 20,000 75,000 410,000 24,000 20,000 75,000 410,000 24,000 20,000 75,000 Miscellaneous/Events 100 100 100 100 100 Interest Income 1,500 1,500 1,500 1,500 1,500 Rental Income Batting Cages 63,000 5,000 63,000 5,000 63,000 5,000 63,000 5,000 63,000 5,000 Total Revenues 1,338,600 1,338,600 1,338,600 1,338,600 1,338,600 EXPENSES Operations Equipment Replacement Operating Expenses (1,232,504) (3,700) (1,236,204) (1,233,991) (3,756) (1,237,747) (1,243,134) (3,812) (1,246,946) (1,245,315) (3,870) (1,249,185) (1,255,258) (3,928) (1,259,186) Capital Expenses (85,850) - - - - Total Expenses (1,322,054) (1,237,747) (1,246,946) (1,249,185) (1,259,186) Minimum Reserves per Policy - - - - - Available for Supplemental 16,546 100,853 91,654 89,415 79,414 Proposed Supplemental - - - ' Remaining Supplemental Additional Available for Capital Total Available for Capital 16,546 93,365 109,911 100,853 109,911 210,764 91,654 210,764 302,418 89,415 302,418 391,833 79,414 391,833 471,247 Proposed Capital - - - - Remaining Funds Available 109,911 210,764 302,418 391,833 471,247 ENDING FUND BALANCE 109,911 210,764 302,418 391,833 471,247 Staffing Variable: Full-time positions Part-time positions 1.50 26.0 1.50 26.0 1.50 26.0 1.50 26.0 1.50 26.0 10-21 L M Equipment Replacement Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2017-18 2018-19 2019-20 2020-21 2021-22 BEGINNING BALANCE 3,587,710 4,051,847 4,332,568 5,464,556 6,608,764 REVENUES General Fund Depreciation 1,091,731 1,157,051 1,174,682 1,190,563 1,207,697 TSSC Depreciation 3,700 3,756 3,812 3,870 3,928 Water/Wastewater Depreciation 84,329 84,699 85,969 87,259 88,568 Drainage Depreciation 2,400 2,436 2,473 2,473 2,510 Fleet Services Depreciation 5,445 5,527 5,610 5,694 5,779 EDC Parks Depreciation 5,167 5,245 5,324 5,404 5,485 Texas Star Depreciation 274,060 276,657 280,807 285,019 289,294 Car Rental Transfer 270,855 776,740 588,090 174,993 333,755 Issuance Proceeds/ GF Transfer 598,033 57,490 78,000 45,000 140,000 Sale of Assets 53,200 75,500 116,000 50,700 $86,200 Interest Income 11,000 11,110 11,221 11,333 11,447 Total Revenues 2,399,920 2,456,211 2,351,988 1,862,308 2,174,663 EXPENSES Equipment Replacements 1,935,783 2,175,490 1,220,000) 718,100 1,543,000 Total Expenses 1,935,783) 2,175,490 1,220,000 718,100 1,543,000 Available for Capital 4,051,847 4,332,568 5,464,556 6,608,764 7,240,427 Proposed Capital - - - - ENDING FUND BALANCE 4,051,847 4,332,568 5,464,556 6,608,764 7,240,427 10-22 Health Insurance Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2017-18 2018-19 2019-20 2020-21 2021-22 BEGINNING BALANCE 2,863,981 2,831,618 2,839,698 2,847,859 2,856,101 REVENUES Premiums collected from Employees 1,953,979 2,150,708 2,271,490 2,400,110 2,537,150 Federal Requirements 1,916 1,823 1,823 1,823 1,823 City Contribution 6,255,164 6,452,124 6,814,469 7,200,329 7,661,449 Interest Income 8,000 8,080 8,161 8,242 8,325 Total Revenues 8,219,059 8,612,735 9,096,942 9,610,503 10,208,746 EXPENSES Operating Expenses (182,772) (185,326) (188,285) (191,231) (194,379) OPEB Trust Contribution (679,959) (679,959) (679,959) (679,959) (679,959) Insurance Claims (5,552,777) (5,922,448) (6,317,045) (6,738,265) (7,187,921) RX Claims (727,027) (777,919) (832,373) (890,639) (952,984) Re -insurance Fees (734,187) (756,213) (778,899) (802,266) (826,334) Insurance Services (261,250) (269,088) (277,160) (285,475) (294,039) Employee Wellness Program (11,534) (11,880) (12,236) (12,604) (12,982) Federal Requirements (1,916) (1,823) (1,823) (1,823) (1,823) Claims Contingency - - - - - Operating Expenses (8,151,422) (8,604,655) (9,087,781) (9,602,261) (10,150,421) Capital Carryover 100,000 - - - - Total Expenses 8,251,422 8,604,666 9,087,781) 9,602,261 10,150,421 Recommended Reserves per Policy (2,538,733) (2,701,456) (2,526,045) (2,713,355) (2,914,301) Available for Supplemental 67,637 8,080 8,161 8,242 58,325 Proposed Supplemental - - - - Remaining Supplemental 67,637 8,080 8,161 8,242 58,325 Additional Available for Capital 225,248 130,162 313,653 134,504 (58,200) Total Available for Capital 292,885 138,242 321,814 142,746 125 Proposed Capital - - - - - Remaining Funds Available 292,885 138,242 321,814 142,746 125 ENDING FUND BALANCE 2,831,618 2,839,698 2,847,859 2,856,101 2,914,426 Estimated City Contribution Per Employee Per Month 1,337 1,379 1,452 1,523 1,620 Staffing Variable: Full-time positions 1.00 1.00 1.00 1.00 1.00 Part-time positions 0.0 0.0 0.0 0.0 0.0 10-23 Supplemental Requests City Manager Recommended and Funded Year/Fund/Department Dept. Division Fund* Program Description Program Type Program Cost Year Requested Finance Accounting General Accountant I - %: cost Supplemental $ 45,017 2018 PW Engineering General Upgrade Part-time Clerk to Full-time Office Technician Supplemental $ 9,917 2018 PACs Parks General Weed Control and Fertilization Program Supplemental $ 25,515 2018 PACS Parks General Pond Maintenance Supplemental $ 8,325 2018 PD Service General Dispatcher Supplemental $ 80,832 2018 Planning Development General Part-time Secretary Supplemental $ 20,595 2018 Part-time Secretary is a current position shared with Facilities. Position will be Total $ 190,201 shifted to full-time under Facilities. Funds requested will allow continuation of part-time secretary for Planning & Development. Finance Accounting W/WW AccountantI- %cost Supplemental $ 45,016 2018 PW Engineering W/WW Upgrade Part-time Clerk to Full-time Office Technician Supplemental $ 31,083 2018 PW Drainage Admin Svcs IS 0 N Admin Svcs IS A PD Code Compliance Fire EMS/Suppression Total $ 76,099 Drainage Public Works Field Tech I Supplemental $ 66,455 2018 Total $ 66,455 General Hardware/Software Replacement Supplemental $ 20,000 2019 General Security Initiative Supplemental $ 10,000 2019 Total $ 30,000 General Code Officer Supplemental $ 82,434 2020 Total $ 82,434 General 3 Firefighters Supplemental $ 302,976 2021 Total $ 302,976 "Fund subject to change Capital Requests City Manager Recommended and Funded Year/Fund/Department Dept. Division Fund' Program Description Program Type Program Cost Year Requested Admin Svcs Information Svcs General Hardware/Software Replacement Capital $ 327,000 2018 Admin Svcs Information Svcs General Court Technology Capital $ 58,200 2018 Admin Svcs Information Svcs General Cognos Software for HTE Capital $ 34,340 2018 Admin Svcs Library General Moving Expense Capital $ 75,000 2018 CIVIC) CMO General City Match for HOME/CPR Programs Capital $ 55,000 2018 CIVIC) Communications General Multi -Media Interns Capital $ 10,500 2018 CIVIC) Communications General Website Redesign & Content Management System Capital $ 30,000 2018 CMO CSO General Electronic Conversion of Paper Records/Document Storage Capital $ 76,500 2018 Finance Accounting General Accountant I Computer Capital $ 2,500 2018 Fire Fire Marshal General Fire Station Furniture Replacement - Phase II Capital $ 9,700 2018 Fire Fire Marshal General Fire Inspector Capital $ 20,800 2018 Fleet & Fac Fac Maintenance General HVAC Package Unit Replacements Capital $ 25,000 2018 Fleet & Fac Fac Maintenance General Carpet Replacement - Building D Capital $ 65,500 2018 Fleet & Fac Fac Maintenance General Lighting Replacement - Police and Courts Building Capital $ 39,150 2018 Fleet & Fac Fac Maintenance General Roof Replacement - Fire Station #2 Capital $ 128,000 2018 Fleet & Fac Fac Maintenance General Jail Upgrades Capital $ 75,000 2018 PACs Aquatics General Exhaust Fans - Indoor Pool Capital $ 7,500 2018 PACs Parks General Trail Maintenance Capital $ 75,000 2018 PACS Senior Center General Recumbent Bike Replacement Capital $ 6,500 2018 o PACS Senior Center General Table Replacement - Senior Center Capital $ 3,197 2018 PW Street Maintenance General Street Condition Assessment Capital $ 75,000 2018 Non -Dept. Non -Dept. General Transfer to FY2018 Street Improvements Capital $ 425,000 2018 Non -Dept. Non -Dept. General Transfer to Misc. Street Repairs Capital $ 150,000 2018 Non -Dept. Non -Dept. General Transfer to Insurance Capital $ 250,000 2018 Total $ 2,024,387 PD Administration CCPD NETCO Radio Equipment Relocation Capital $ 28,500 2018 PD Administration CCPD Air Conditioning System - Computer Room Capital $ 15,000 2018 PD Administration CCPD Covered Parking -Trailers Capital $ 15,000 2018 PD Administration CCPD Laserfiche Repository and Licenses Capital $ 10,000 2018 PD CID CCPD Blood Bank Refrigerator Capital $ 10,495 2018 PD CID CCPD Evidence Locker Replacement Capital $ 20,000 2018 PD Detention CCPD Oven Replacement Capital $ 7,500 2018 PD Patrol CCPD Rifle Replacement Capital $ 28,000 2018 PD Patrol CCPD Assorted Police Equipment Capital $ 13,787 2018 PD Patrol CCPD Training Simulator and Training Room Capital $ 40,000 2018 Total; $ 188,282 Fire EMS/Suppression Equip. Repl.' Ambulance Stretcher Loading System Capital $ 77,000 2018 Fire EMS/Suppression Equip. Repl.' Automatic External Defibrillator Replacement Capital $ 45,000 2018 Fire EMS/Suppression Equip. Repl.' Portable Radio Replacement Capital $ 146,723 2018 Fire EMS/Suppression Equip. Repl.' Rescue Tool Replacement Capital $ 31,000 2018 Fire Fire Marshal Equip. Repl.' KNOX KeySecure Unit Replacement Capital $ 13,000 2018 PW Street Maintenance Equip. Repl.' Traffic Signal Equipment Capital $ 154,000 2018 PW Street Maintenance Equip. Repl.' Gridsmart Detection System Capital $ 120,000 2018 PW Street Maintenance Equip. Repl.' Street Maintenance Equipment Capital $ 11,310 2018 Total $ 598,033 'Fund subject to change 'Equipment Replacement items to be funded from General Fund excess reserves or issuance of tax anticipation notes depending on availability of funds. Items will be depreciated in future years. Capital Requests City Manager Recommended and Funded Year/Fund/Department Dept. Division Fund* Program Description Program Type Program Cost Year Requested Fleet & Fac Fleet Svcs Svc Center Service Center Interior Remodel Capital $ 25,000 2018 Fleet & Fac Fleet Svcs Svc Center Automated Fuel System Upgrade Capital $ 17,800 2018 Total $ 42,800 Admin Svcs Information Svcs W/WW Hardware/Software Replacement Capital $ 76,413 2018 Non -Dept. Non -Dept. W/WW Transfer to Miscellaneous Water Rehab Capital $ 100,000 2018 Non -Dept. Non -Dept. W/WW Transfer to Miscellaneous Wastewater Rehab Capital $ 50,000 2018 Non -Dept, Non -Dept. W/WW Transfer to Well Repairs Capital $ 75,000 2018 Total $ 301,413 PACs Recreation Rec Class Playbook Printing and Mailing Capital $ 37,000 2018 PACs Recreation Rec Class Fitness Equipment Replacement Capital $ 18,343 2018 PACs Recreation Rec Class Television Replacement - Recreation Center Capital $ 1,400 2018 Total $ 56,743 Admin Svcs Information Svcs Risk Security Initiative Capital $ 10,000 2018 Fleet & Fac Fac Maintenance Risk Generator Replacement - Fire Station #2 Capital $ 55,000 2018 Fleet & Fac Fac Maintenance Risk Standby Generator - Public Works Capital $ 71,500 2018 Total $ 136,500 0 Admin Svcs Information Svcs EDC Hardware/Software Replacement- Library/Parks Capital $ 47,760 2018 Non -Dept. Non -Dept. EDC Transfer to Misc. Park Improvements Capital $ 50,000 2018 Non -Dept. Non -Dept. EDC Transfer to Library Remodel Design Capital $ 127,370 2018 Non -Dept. Non -Dept. EDC Transfer to Library Remodel Capital $ 900,000 2018 Non -Dept. Non -Dept. EDC Transfer to EDC Debt Reserve Capital $ 377,500 2018 Total $ 1,502,630 PACS PATS Athletic Complex Outfield Fence Replacement Capital $ 60,850 2018 PACS PATS Athletic Complex Refrigerator Replacement Capital $ 25,000 2018 Total $ 85,850 Non -Dept. Non -Dept. Car Rental Transfer to CIP Capital $ 1,595,100 2018 Total $ 1,595,100 Non -Dept. Non -Dept. Car Rental CIP Transfer to Redevelopment Fund Capital $ 2,000,000 2018 Total $ 2,000,000 CMO Community Service Hotel/Motel Replace Christmas Tree at City Hall Complex Capital $ 44,355 2018 Non -Dept. Non -Dept. Hotel/Motel Transfer to Texas Star CIP/AV Improvement Reimb. Capital $ 120,000 2018 Total $ 164,355 Non -Dept. Non -Dept. WT Impact Transfer to Water Tank Debt Service Capital $ 252,188 2018 Non -Dept. Non -Dept. WT Impact Transfer to Reclaimed WL Ext Debt Service Capital $ 121,694 2018 Total $ 373,882 Non -Dept. Non -Dept. Drainage Transfer to Misc. Drainage Improvements Capital $ 100,000 2018 Total $ 100,000 -Fund subject to change 'Equipment Replacement items to be funded from General Fund excess reserves or issuance of tax anticipation notes depending on availability of funds. Items will be depreciated in future years. Capital Requests City Manager Recommended and Funded Year/Fund/Department Dept. Division Fund" Program Description Program Type Program Cost Year Requested Non -Dept. Non -Dept. TSGC Reserve Transfer to TSGC Misc. Improvements Capital $ 100,000 2018 Total $ 100,000 Fire EMS/Suppression Equip. Repl.' Thermal Imaging Camera Capital $ 13,000 2019 Fire EMS/Suppression Equip. Repl.' Bail Out Safety System Capital $ 25,000 2019 Fire EMS/Suppression Equip. Repl.' Bunker Gear Extractor Capital $ 19,490 2019 Total $ 57,490 Admin Svc IS General Court Technology Capital $ 73,814 2019 Admin Svc IS General Hardware/Software Replacement Capital $ 10,000 2019 Total $ 83,814 Admin Svc IS Car Rental Hardware/Software Replacement Capital $ 297,000 2019 Total $ 297,000 PD Administration CCPD Brazos Ticket Writers Capital $ 40,000 2019 PD Administration CCPD Security Camera System Capital $ 150,000 2019 Total $ 190,000 Admin Svc Is EDC Hardware/Software Replacement Capital $ 47,760 2019 o Total $ 47,760 N J Admin Svc IS W/WW Hardware/Software Replacement Capital $ 78,705 2019 Total $ 78,705 Fire EMS/Suppression Equip. Repl.' Hand Tool Replacement Package Capital $ 10,000 2020 Fire EMS/Suppression Equip. Repl.' Hydraulic Rescue Tools Capital $ 35,000 2020 Fire EMS/Suppression Equip. Repl.' Thermal Imaging Camera Capital $ 13,000 2020 Fire EMS/Suppression Equip. Repl.' Compressor/Cascade Capital $ 20,000 2020 Total $ 78,000 Admin Svc IS General Court Technology Capital $ 73,814 2020 PD Code Compliance General Code Enforcement Vehicle Capital $ 29,000 2020 Admin Svc Is General Hardware/Software Replacement Capital $ 40,000 2020 Total $ 142,814 Admin Svc Is Car Rental Hardware/Software Replacement Capital $ 267,000 2020 Total $ 267,000 Admin Svc IS EDC Hardware/Software Replacement Capital $ 47,760 2020 Admin Svcs Library EDC Moving Expense Capital $ 50,000 2020 Total $ 97,760 Admin Svc Is W/WW Hardware/Software Replacement Capital $ 81,067 2020 Total $ 81,067 Fire EMS/Suppression Equip. Repl.' Bunker Gear Extractor Capital $ 25,000 2021 Fire EMS/Suppression Equip. Repl.' Gas Detector Upgrades Capital $ 20,000 2021 Total $ 45,000 'Fund subject to change 'Equipment Replacement items to be funded from General Fund excess reserves or issuance of tax anticipation notes depending on availability of funds. Items will be depreciated in future years Capital Requests City Manager Recommended and Funded Year/Fund/Department Dept. Division Fund" Program Description Program Type Program Cost Year Requested Admin Svc IS General Court Technology Capital $ 73,814 2021 Fire Fire Marshal General Codes Adoption Capital $ 4,000 2021 PD Detention General Jail Refrigerator Capital $ 5,000 2021 Total $ 82,814 Admin Svc IS Car Rental Hardware/Software Replacement Capital $ 307,000 2021 Total $ 307,000 PD Administration CCPD Sky Tower Capital $ 100,000 2021 PD Administration CCPD Swat Vest Capital $ 30,000 2021 Total $ 130,000 Admin Svc IS EDC Hardware/Software Replacement Capital $ 47,760 2021 Total $ 47,760 Admin Svc IS W/WW Hardware/Software Replacement Capital $ 83,499 2021 Total $ 83,499 Fire EMS/Suppression Equip. Repl.' Heart Monitors Capital $ 140,000 2022 0 Total $ 140,000 N Cal Admin Svc IS General Court Technology Capital $ 73,814 2022 PW Street Maintenance General Re -Assessment of 5 Year Pavement Management Plan Capital $ 75,000 2022 Admin Svc IS General Hardware/Software Replacement Capital $ 60,000 2022 Non -Dept. Non -Dept. General Transfer to Insurance Capital $ 50,000 2022 Total $ 258,814 Admin Svc IS Car Rental Hardware/Software Replacement Capital $ 247,000 2022 Total $ 247,000 Admin Svc IS EDC Hardware/Software Replacement Capital $ 47,760 2022 Total $ 47,760 Admin Svc IS W/WW Hardware/Software Replacement Capital $ 86,004 2022 Total $ 86,004 'Fund subject to change 'Equipment Replacement items to be fundedfrom General Fund excess reserves or issuance of tax anticipation notes depending on availability of funds. Items will be depreciated in future years. Supplemental Requests Other Items Requested Year/Fund/Department Dept Division Fund* Program Description Program Type Program Cost Year Requested Fire EMS/Suppression General Firefighter/Paramedics Supplemental $ 302,976 2018 PD Service General Computer Support Tech Supplemental $ 70,000 2019 PD Patrol General Police Officer Supplemental $ 85,000 2019 Fleet & Fac Fleet & Fac Gen/Svc Center Full-time Office/Clerical Worker Supplemental $ 45,000 2019 Admin Svcs Library EDC Branding & Uniforms Supplemental $ 9,300 2019 Admin Svcs Library EDC Family Place Library Training & Certification Supplemental $ 12,000 2019 PW Water Distribution W/WW Public Works Field Tech I Supplemental $ 66,455 2019 Fire EMS/Suppression General Training/EMS Officer Supplemental $ 157,852 2020 PD CID General Crime Analyst Supplemental $ 60,000 2020 PD Patrol General Police Officer Supplemental $ 85,000 2020 PW Street Maintenance General Public Works Field Tech I Supplemental $ 66,455 2020 o Admin Svcs Library EDC Wi-fi Hotspot Lending Program Supplemental $ 20,000 2020 N PD Service General Dispatcher Supplemental $ 60,000 2021 PD Patrol General Police Officer Supplemental $ 85,000 2021 PD Administration CCPD Scheduling Software Maintenance Supplemental $ 3,000 2021 PW Sewage & Treatment W/WW Public Works Field Tech I Supplemental $ 66,455 2021 PW Street Maintenance General Public Works Field Tech I Supplemental $ 66,455 2022 'Fund subject to change Capital Requests Other Items Requested Year/Fund/Department Dept Division Fund* Program Description Program Type Program Cost Year Requested Fleet & Fac Fac Maintenance General Vertical Access Lift Capital $ 6,500 2018 Fleet & Fac Fac Maintenance General Staff Locker Rooms Capital $ 85,000 2018 Fleet & Fac Fac Maintenance General MagnaGrip System Additions Capital $ 18,250 2018 PACs Senior Center General Television Replacement - Senior Center Capital $ 7,000 2018 PD Patrol General Less -lethal Shotguns Capital $ 11,000 2018 Fleet & Fac Fleet Svcs Svc Center Tire Equipment Replacement Capital $ 15,250 2018 Fleet & Fac Fleet Svcs Svc Center Fence Replacement and Gate Repairs Capital $ 29,500 2018 Finance Utility Billing W/WW Interactive Voice Response System Capital $ 45,000 2018 Fire EMS/Suppression General Weight Equipment Capital $ 10,000 2019 Fire Fire Marshal General Three Getac Laptop Computers Capital $ 15,000 2019 Fire Fire Marshal General Hydrocarbon Sniffer Capital $ 2,000 2019 Fire Fire Marshal General Replacement Sound System Capital $ 4,000 2019 PACs Aquatics General Shade for Concession Capital $ 6,000 2019 PACs Aquatics General Permanent Lifeguard Umbrella Stands Capital $ 25,000 2019 PACs Aquatics General Replace Shade Fabric Capital $ 10,000 2019 o W PACS Parks General Sea Container Capital Ca p' $ 5,000 2019 O PACS Parks General Box Blade for Tractor Capital $ 10,000 2019 PACS Parks General Power Washer Capital $ 4,000 2019 PACS Recreation General Replace Tables and Chairs - EFLC Capital $ 25,000 2019 PACS Recreation General Replace PA System - EFLC Capital $ 25,000 2019 PACS Senior Center General Replace Treadmills Capital $ 21,750 2019 PD Detention General Floor Machine Capital $ 7,000 2019 PACs PATS Athletic Complex Cabinet Replacement Capital $ 20,000 2019 PACs PATS Athletic Complex Replace Batting Cage Net Capital $ 20,000 2019 PACs PATS Athletic Complex Replace Hitting Tunnels Netting Capital $ 8,000 2019 'Fund subject to change Capital Requests Other Items Requested Year/Fund/Department Dept Division Fund" Program Description Program Type Program Cost Year Requested Admin Svcs Library EDC RFID Circulation and Security Equipment Capital $ 73,523 2019 Admin Svcs Library EDC AMH Sorter Capital $ 121,976 2019 Fleet & Fac Fleet Svcs Svc Center Replace Shop Cabinets Capital $ 7,950 2019 Fleet & Fac Fleet Svcs Svc Center Replace Shop Heaters Capital $ 10,000 2019 Fleet & Fac Fleet Svcs Svc Center Repaint Building Exterior & Masonry Fence Capital $ 12,000 2019 Fire Fire Marshal General Furniture Replacement Capital $ 5,000 2020 PACS Aquatics General UV System Capital $ 45,000 2020 PACs Aquatics General Additional Cabana for Aquatic Park Capital $ 10,000 2020 PACS Aquatics General Upgrade PA System Capital $ 10,000 2020 PACs Aquatics General Replace Tot Slide Capital $ 20,000 2020 PACs Parks General Harwood Road Beautification Capital $ 50,000 2020 PACs Recreation General Replace Track Flooring Capital $ 34,000 2020 PACs Recreation General Replace Treadmills Capital $ 65,000 2020 PACs Senior Center General Replace Treadmill Capital $ 7,250 2020 PACs Senior Center General Replace Furniture Capital $ 25,000 2020 PACs Senior Center General Replace Kitchen Equipment Capital $ 10,000 2020 o PD CID General Unmarked Vehicle Capital $ 25,000 2020 w PD Patrol General Patrol Vehicle Capital $ 60,000 2020 PD Service General Cellbrite Machine Capital $ 5,000 2020 PACs PATS Athletic Complex Hitting Tunnels Capital $ 20,000 2020 PACs PATS Athletic Complex Scoreboard conversion to LED Capital $ 50,000 2020 PACs PATS Athletic Complex Replace Batting Cage Shade Canopy Capital $ 5,000 2020 Admin Svcs Library EDC Aquarium Upgrade Capital $ 15,000 2020 Fleet & Fac Fleet Svcs Svc Center Replace Flooring Capital $ 8,500 2020 Fleet & Fac Fleet Svcs Svc Center Replace Roll -up Shop Doors Capital $ 15,000 2020 "Fund subject to change Capital Requests Other Items Requested Year/Fund/Department Dept Division Fund* Program Description Program Type Program Cost Year Requested Fleet & Fac Fac Maintenance General PACs Roof Restoration Capital $ 60,000 2021 Fleet & Fac Fac Maintenance General EFLC Roof PM Repairs Capital $ 60,000 2021 PACs Aquatics General Replace Furniture Capital $ 25,000 2021 PACS Aquatics General Replace Concession Equipment Capital $ 15,000 2021 PACs Aquatics General Resurface Aquatic Slides Capital $ 15,000 2021 PACs Parks General Mid -Cities Boulevard Beautification Capital $ 25,000 2021 PACs Recreation General Replace Floor- EFLC Fitness Center Capital $ 39,000 2021 PACS Recreation General Replace Poster Printer Capital $ 6,500 2021 PACS Recreation General Replace Spin Bikes Capital $ 16,000 2021 PACs Recreation General Replace Recumbent Bikes Capital $ 13,000 2021 PACS Recreation General Replace Upright Bikes Capital $ 11,500 2021 PACS Recreation General Replace Treadmills Capital $ 14,000 2021 PACs Recreation General Replace Ellipticals Capital $ 11,000 2021 PACS Recreation General Replace Adaptive Motion Trainers Capital $ 14,000 2021 PACs Senior Center General Expresso Bikes Capital $ 12,000 2021 PD Detention General Freezer Capital $ 4,000 2021 PD Detention General Washer/Dryer Capital $ 20,000 2021 PD Patrol General Patrol Vehicle Capital $ 60,000 2021 o CID General Unmarked Vehicle Capital $ 25,000 2021 w PACS PATS Athletic Complex Replace Batting Cage Equipment Capital $ 35,000 2021 Fleet & Fac Fac Maintenance EDC Redi-Mix Roof PM Repairs Capital $ 98,000 2021 Fleet & Fac Fleet Svcs Svc Center Replace Lube Reels & Tanks Capital $ 10,500 2021 PACs SBW Softball Complex Concession Equipment Capital $ 15,000 2021 Fire EMS/Suppression General Treadmills for Stations Capital $ 25,000 2022 Fire EMS/Suppression General Station Furniture Capital $ 12,000 2022 Fleet & Fac Fac Maintenance General PD & REC Elevator System Upgrades Capital $ 125,000 2022 Fleet & Fac Fac Maintenance General Replace Alarm System Capital $ 25,000 2022 PACS Aquatics General Replace Tot Play Unit at Aquatic Park Capital $ 75,000 2022 PACS Parks General Park Shop Concrete Base Capital $ 25,000 2022 PACS Recreation General Replace Floor- EFLC Lobby and Hallway Capital $ 54,000 2022 PACS Recreation General Replace Security Cameras Capital $ 20,000 2022 PACS Recreation General Replace Dumbbell System Capital $ 4,500 2022 PD CID General Under Cover Vehicle Capital $ 25,000 2022 Fleet & Fac Fleet Svcs Svc Center Replace Fuel Tank Pumps Capital $ 52,000 2022 *Fund subject to change Fleet Transfer: 5 Year Budget De artment Name Account Code JI 2019 2020 2021 2022 Administration 101-1011-513 9601 Police / Code Enforcement 101-3025-521 9601 Police / Administration 101-3045-521 9601 Police / Patrol 101-3046-521 9601 Police / C.I.D. 101-3047-521 9601 Police / Service 101-3048-521 9601 Police / Detention 101-3049-521 9601 Fire / Marshall / Education 101-4023-522 9601 Fire / EMS / Suppression 101-4041-522 9601 Facility Maintenance 101-5037-519 9601 Planning 101-6032-540 9601 Animal Control 101-8033-531 9601 Recreation 101-7051-550 9601 Parks 101-7052-550 9601 Streets 101-8033-531 9601 General Fund Total: $2,368 $2,404 $2,440 $2,476 $14,040 $14,251 $14,464 $14,681 $5,777 $5,864 $5,952 $6,041 $259,405 $263,296 $267,246 $271,254 $23,280 $23,629 $23,984 $24,343 $20,802 $21,114 $21,431 $21,752 $2,165 $2,197 $2,230 $2,264 $11,385 $11,556 $11,729 $11,905 $441,603 $448,227 $454,950 $461,775 $16,292 $16,536 $16,784 $17,036 $10,252 $10,406 $10,562 $10,720 $9,643 $9,788 $9,934 $10,083 $23,048 $23,394 $23,745 $24,101 $117,509 $119,272 $121,061 $122,877 $151,191 $153,459 $155,761 $158,097 $1,108,760 $1,125,391 $1,142,272 $1,159,406 City Engineer 501-8066-531 9601 $6,013 $6,103 $6,195 $6,288 Water Production 501-8071-531 9601 $22,227 $22,560 $22,899 $23,242 Water Distribution 501-8072-531 9601 $18,646 $18,926 $19,210 $19,498 Sewer & Treatment 501-8073-531 9601 $37,813 $38,380 $38,956 $39,540 Water and Sewer Fund Total: $84,699 $85,969 $87,259 $88,568 Fleet Services 504-5090-519 9601 $5,527 $5,610 $5,694 $57779 r510-8029-531 9601 $2,436 $2,473 $2,473 $2,510 Texas Star sports Complex 530-7050-550 9601 FF $3,756 $3,812 $3,870 $3,928 Texas Star Golf Course 540-7060-550 9601 $276 657 $280,807 $285,019 $289,294 Texas Star- EDC Funded 210-1052-550 9601 $5,245 $5,324 $5,404 $5,485 City Total: $1,487,080 $1,509,386 $1,531,990 $1,554,97011 10-33